Baker v. Cameron

Plaintiffs Met-All are in the home improvement contracting business. The issue is whether they must pay unemployment taxes on moneys paid for services to salesmen and applicators selling and installing roofing and siding; or, stated differently, whether the services performed by such salesmen and applicators constitute “employment” within the meaning of the Unemployment Compensation Act. The period involved is prior to the effective date of ORS 657.087 which exempted, among others, commissioned salesmen of roofing and siding. See Premier Products Co., Inc. v. Cameron, 240 Or 123, 400 P2d 227…