Premier Products Co. v. Cameron

The issue is whether the petitioner-employer must pay unemployment taxes for commission salesmen who solicit contracts for the sale of custom storm doors, windows, and patio covers. Appellant Department of Employment Commissioner decided that the tax was payable; the trial court reversed.

The statute requires employers to pay unemployment taxes for all employees unless exempted by statute. ORS 657.087 provides:

“ ‘Employment’ does not include service performed by individals soliciting contracts for home improvements including roofing, siding and alterations of private homes to the extent that…