Crawford v. Kansas Dept. of Human Resources

Gernon, J.:

Kathi Crawford appeals from the district court decision upholding the assessment of unemployment contributions against her businesses. Crawford is in the business of supplying demonstrators for stores. Demonstrators are people who appear at stores or events to promote food or to show how appliances or products work.

In 1986 and 1987, the Kansas Department of Human Resources investigated Crawford’s business and determined that the business was subject to state unemployment tax because the people who worked as demonstrators were employees and not independent contractors. An…