R994-204-301. Independent Contractor Services

(1) An independent contractor is a worker who is customarily engaged in an independently established trade, occupation, profession, or business of the same nature as the services performed, and the individual providing the services must be free from the employer's control and direction while performing services for the employer. A worker must clearly establish the worker's status as an independent contractor by taking steps that demonstrate independence and indicating an informed business decision has been made. (2) Payments to or through another entity for personal services performed by a worker are exempt from employment if the personal services meet Subsection 35A-4-204(3).