A-Plus Demonstrations, Inc. v. Commissioner of Jobs & Training

OPINION

HARTEN, Judge.

Relator A-Plus Demonstrations, Inc. seeks review by writ of certiorari of a determination by respondent Commissioner of Jobs and Training that A-Plus has unemployment insurance tax liability under Minn.R. 3315.0520C (1989). A-Plus asserts that the Commissioner exceeded his statutory authority in promulgating the rule. Alternatively, A-Plus challenges the application of the rule to its enterprise. We affirm.

FACTS

A-Plus is in the business of providing its clients with demonstrators of food and cosmetic products. The clients pay A-Plus; in turn, A-Plus pays the…