(massage therapists, cosmetologists, and nail technicians (service providers)that operated on the petitioner's premises were determined to be independent contractors; case turned on the specific facts involved – providers were generally charged a weekly “booth rent” equal to the greater of approximately $80 base rent or 25 percent of the provider’s gross revenues; petitioner claimed that they had a landlord/tenant relationship with the service providers, but IRS claimed the providers were employees; court ruled for petitioner - providers were independent contractors).
CALT does not provide legal advice. Any information provided on this website is not intended to be a substitute for legal services from a competent professional. CALT's work is supported by fee-based seminars and generous private gifts. Any opinions, findings, conclusions or recommendations expressed in the material contained on this website do not necessarily reflect the views of Iowa State University.