In conducting the cost/benefit analysis to determine the net benefit rate, the Department will consider the following factors:

1. (1) The estimated direct state benefits including, but not limited to, the anticipated level of new tax revenues to the state.
2. (2) The estimated direct state costs including, but not limited to, the added cost to the state of providing services.
3. (3) The payments to be made by the proxy establishment to Remote Workers covered by the contract within a year of relocation to Oklahoma.
4. (4) Any other factor deemed relevant by the Department.

Added at 38 Ok Reg 849, eff 7-19-21 (emergency)

Added at 39 Ok Reg 864, eff 9-11-22