§ 82.04.360. Exemptions -- Employees -- Independent contractors -- Booth renters
(1) This chapter shall not apply to any person in respect to his or her employment in the capacity of an employee or servant as distinguished from that of an independent contractor. For the purposes of this section, the definition of employee shall include those persons that are defined in section 3121(d)(3)(B) of the Internal Revenue Code of 1986, as amended through January 1, 1991.
(2) A booth renter, as defined by *RCW 18.16.020, is an independent contractor for purposes of this chapter.
[1991 c 324 § 19; 1991 c 275 § 2; 1961 c 15 § 82.04.360. Prior: 1959 c 197 § 20; prior: 1945 c 249, § 2, part; 1943 c 156 § 4, part; 1941 c 178 § 6, part; 1939 c 225 § 5, part; 1937 c 227 § 4, part; 1935 c 180 § 11, part; Rem. Supp. 1945 § 8370-11, part.]
Notes:
Reviser's note: *(1) RCW 18.16.020 was amended by 2002 c 111 § 2, deleting the definition of "booth renter."
(2) This section was amended by 1991 c 275 § 2 and by 1991 c 324 § 19, each without reference to the other. Both amendments are incorporated in the publication of this section under RCW 1.12.025(2). For rule of construction, see RCW 1.12.025(1).
Severability -- 1991 c 324: See RCW 18.16.910.
Finding -- Intent -- 1991 c 275: "(1) The legislature finds:
(a) The existing state policy is to exempt employees from the business and occupation tax.
(b) It has been difficult to distinguish, for business and occupation tax purposes, between independent contractors and employees who are in the business of selling life insurance. The tests commonly used by the department of revenue to determine tax status have not successfully differentiated employees from independent contractors when applied to the life insurance industry.
(2) The intent of this act is to apply federal tax law and rules to distinguish between employees and independent contractors for business and occupation tax purposes, solely for the unique business of selling life insurance." [1991 c 275 § 1.]
Effective date -- 1991 c 275: "This act is necessary for the immediate preservation of the public peace, health, or safety, or support of the state government and its existing public institutions, and shall take effect July 1, 1991." [1991 c 275 § 3.]
Sections: Previous 82.04.337 82.04.338 82.04.339 82.04.3395 82.04.340 82.04.350 82.04.355 82.04.360 82.04.363 82.04.3651 82.04.367 82.04.368 82.04.370 82.04.380 82.04.385 Next
Last modified: April 7, 2009