New Hampshire Code of Administrative Rules
Rev - Department of Revenue Administration
Chapter Rev 300 - BUSINESS PROFITS TAX
Part Rev 301 - DEFINITIONS
Section Rev 301.19 - Independent Contractor
Universal Citation: NH Admin Rules Rev 301.19
Current through Register No. 13, March 27, 2025
"Independent contractor" means a person who:
(a) Exercises independent employment;
(b) Contracts to do work for multiple business organizations that are not related parties;
(c) Holds himself or herself out to the public as an independent contractor in the regular course of business; and
(d) Meets one of the following criteria:
(1) Has been granted
independent contractor status by the United States Internal Revenue Service for
federal income tax purposes; or
(2)
Works according to his or her own judgment or methods, without being subject to
any employer except as to the results of the work and, has the right to employ
and direct the action of other workers independently of such employer and freed
from any superior authority to say how the specified work will be
done.
#5910, eff 10-14-94; ss by #6853, eff 9-23-98; ss by #8709, eff 8-25-06
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