Distribution Services, Inc. v. Commissioner of Jobs & Training

OPINION

BOWEN, Judge.

The Commissioner of Jobs and Training determined that relator Distribution Services, Inc. (DSI) was required to report the *102wages of certain employees to Minnesota for purposes of Minnesota unemployment compensation law. DSI petitioned for a writ of certiorari, contending that it should report only to Wisconsin. We affirm.

FACTS

Distribution Services, Inc. is a Wisconsin corporation, incorporated in 1981, which hires drivers and leases them to trucking companies. DSI’s corporate headquarters are located in Hudson, Wisconsin. Approximately 90 percent of DSI’s drivers are…