A. In the trucking industry, an owner-operator or lessee of a vehicle whichis licensed and registered as a truck, tractor, or truck-tractor by agovernmental motor vehicle regulatory agency is an independent contractor,not an employee, while performing services in the operation of his truck, ifeach of the following factors is substantially present:
1. The individual owns the equipment or holds it under a bona fide leasearrangement;
2. The individual is responsible for the maintenance of the equipment;
3. The individual bears the principal burdens of the operating costs,including fuel, repairs, supplies, vehicle insurance, and personal expenseswhile on the road;
4. The individual is responsible for supplying the necessary personalservices to operate the equipment;
5. The individual's compensation is based on factors related to the workperformed including a percentage of any schedule of rates or lawfullypublished tariff and not on the basis of the hours or time expended;
6. The individual generally determines the details and means of performingthe services, in conformance with regulatory requirements, operatingprocedures of the carrier and specifications of the shipper; and
7. The individual enters into a contract that specifies the relationship tobe that of an independent contractor and not that of an employee.
B. No such owner-operator or lessee who qualifies under the criteria setforth in subsection A of this section shall be considered by the Commissionto be an employee covered by this title for any services performed prior toor after January 1, 1987. Taxes paid or benefits collected prior to January1, 1987, that would be affected by the provisions of this section, shall notbe subject to refund.
A. In the trucking industry, an owner-operator or lessee of a vehicle whichis licensed and registered as a truck, tractor, or truck-tractor by agovernmental motor vehicle regulatory agency is an independent contractor,not an employee, while performing services in the operation of his truck, ifeach of the following factors is substantially present:
1. The individual owns the equipment or holds it under a bona fide leasearrangement;
2. The individual is responsible for the maintenance of the equipment;
3. The individual bears the principal burdens of the operating costs,including fuel, repairs, supplies, vehicle insurance, and personal expenseswhile on the road;
4. The individual is responsible for supplying the necessary personalservices to operate the equipment;
5. The individual's compensation is based on factors related to the workperformed including a percentage of any schedule of rates or lawfullypublished tariff and not on the basis of the hours or time expended;
6. The individual generally determines the details and means of performingthe services, in conformance with regulatory requirements, operatingprocedures of the carrier and specifications of the shipper; and
7. The individual enters into a contract that specifies the relationship tobe that of an independent contractor and not that of an employee.
B. No such owner-operator or lessee who qualifies under the criteria setforth in subsection A of this section shall be considered by the Commissionto be an employee covered by this title for any services performed prior toor after January 1, 1987. Taxes paid or benefits collected prior to January1, 1987, that would be affected by the provisions of this section, shall notbe subject to refund.
A. In the trucking industry, an owner-operator or lessee of a vehicle whichis licensed and registered as a truck, tractor, or truck-tractor by agovernmental motor vehicle regulatory agency is an independent contractor,not an employee, while performing services in the operation of his truck, ifeach of the following factors is substantially present:
1. The individual owns the equipment or holds it under a bona fide leasearrangement;
2. The individual is responsible for the maintenance of the equipment;
3. The individual bears the principal burdens of the operating costs,including fuel, repairs, supplies, vehicle insurance, and personal expenseswhile on the road;
4. The individual is responsible for supplying the necessary personalservices to operate the equipment;
5. The individual's compensation is based on factors related to the workperformed including a percentage of any schedule of rates or lawfullypublished tariff and not on the basis of the hours or time expended;
6. The individual generally determines the details and means of performingthe services, in conformance with regulatory requirements, operatingprocedures of the carrier and specifications of the shipper; and
7. The individual enters into a contract that specifies the relationship tobe that of an independent contractor and not that of an employee.
B. No such owner-operator or lessee who qualifies under the criteria setforth in subsection A of this section shall be considered by the Commissionto be an employee covered by this title for any services performed prior toor after January 1, 1987. Taxes paid or benefits collected prior to January1, 1987, that would be affected by the provisions of this section, shall notbe subject to refund.
