BKU Enterprises, Inc. v. Job Service North Dakota

SANDSTROM, Justice.

BKU Enterprises, Inc., appeals from a district court judgment affirming Job Service of North Dakota’s decision that BKU’s “independent dealers” were employees subject to job insurance taxes. We affirm.

BKU is a distributor of Kirby vacuum cleaners in the Fargo area. BKU enters into written contracts with “dealers,” who sell the vacuums to customers through in-home demonstrations. The contract designates the dealer as an independent contractor. Dealers set their own schedules and need not regularly report work hours to BKU. Although BKU provides regularly scheduled training…