1099-NEC nonresident of Oklahoma - do I need to file in OK?

[ambellem]

I am a resident of North Carolina, but received a 1099-NEC from a company in Oklahoma for $3,300.  My services were provided remotely.  There is no federal or state income tax withheld on the form.  Do I need to file a non-resident state return in Oklahoma?

[ee-ea]

Do no file an Oklahoma tax return.

[ambellem]

Can you explain why -- is it because its a 1099-NEC?  I just read on the OK Tax Commission website:

What are the Oklahoma sources of income taxable to a nonresident?

A nonresident is taxed on the following sources of income:

• salaries, wages and commissions for work performed in Oklahoma.
• income from an unincorporated business activity conducted in Oklahoma.*
• distributive share from subchapter S corporations doing business in Oklahoma.*
• distributive share of the Oklahoma part of partnership income, gains, losses or deductions.*
• net rents and royalties from real and tangible personal property located in Oklahoma.
• gains from the sale or exchange of real property located in Oklahoma.
• income received from all sources of wagering, games of chance or any other winnings from sources within Oklahoma.

*This includes distributions from Limited Liability Companies (LLCs)

The company that paid me and sent me the 1099-NEC is an LLC.  Of course I don't want to file in OK, haha, but I just make to sure I am doing the right thing!

[ee-ea]

Each statement says in OK ,  you are in NC.  The work you did was for  an OK  LLC.

[ambellem]

Thank you!