§233-1  Certain relationship deemed as that
of employer-employee.  Whenever a person, firm, corporation, or the like,
shall engage or continue in this State in the business of selling tangible
personal property, and shall cause such property to be distributed to, by, or
through representatives, distributors, dealers, salespersons, peddlers,
canvassers, carriers, truckers, or the like, the department of taxation may
adopt, in the manner provided by law, one or more rules or regulations
providing that for the purposes of the tax laws administered by the department
the group, class, or category of persons or business described therein (to be
determined by the department as may be appropriate for the purposes of the
particular rule or regulation) shall, irrespective of whether the relationship
or class of business otherwise would be deemed that of seller and buyer,
principal and agent, or master and servant, be deemed to be that of employer
and employee; provided that no rule or regulation adopted under this section
shall apply to any group, class, or category of persons or business as to which
the department shall determine, or it shall be shown:



(1)  That the potential employee has been and will
continue to be free from control or direction over the performance of the
business or services undertaken by the potential employee, and also



(2)  That the business or services are performed
outside of all the places of business of the potential employer, and also



(3)  That the potential employee is customarily engaged
in an independently established trade, occupation, or business of the same
nature as that involved in the business or services in which the potential
employee is engaged or which the potential employee has undertaken for, with,
or at the behest of the potential employer.



As used in paragraphs (1), (2), and (3)
"potential employee" means the person who by such rule or regulation
would be classed as an employee, and "potential employer" means the
person, firm, corporation, or the like, who by such rule or regulation would be
classed as the employer. [L 1955, c 195, §1; ree L 1959, c 277, §5(a); am L Sp
1959 2d, c 1, §16; Supp, §117A-1; HRS §233-1; gen ch 1985, 1993]



 



Cross References



 



  Rules, see chapter 91.