CHAPTER 349
S.P. 110 - L.D. 389
An Act to Exclude from the Definition of "Employment" Services Provided by Lessees of Taxicabs
Be it enacted by the People of the State of Maine as follows:
Sec. 1. 26 MRSA §1043, sub-§11, ¶F, as corrected by RR 1995, c. 2, §62, is further amended by amending subparagraphs 38 and 39 to read:
(38) Services performed by a person licensed as a guide as required by Title 12, section 7311, as long as that employment is not subject to federal unemployment tax; and
(39) Services performed by a direct seller as defined in 26 United States Code, Section 3508, Subsection (b), Paragraph (2). This subparagraph does not include a person selling major improvements or renovations to the structure of a home, business or property.; and
Sec. 2. 26 MRSA §1043, sub-§11, ¶F, as corrected by RR 1995, c. 2, §62, is further amended by adding a new subparagraph (40) to read:
(40) Services performed by lessees of taxicabs, as long as that employment is not subject to federal unemployment tax. This subparagraph may not be construed to affect a determination regarding a lessee's status as an independent contractor for workers' compensation purposes.
Effective September 19, 1997, unless otherwise indicated.
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