American Transportation Corp. v. Director, Employment Security Department

George K. Cracraft, Chief Judge.

American Transportation Corporation appeals from a decision of the Arkansas Board of Review holding that a number of drivers hired by appellant to deliver school buses assembled at appellant’s plant were employees for whom contributions were required under the Arkansas Employment Security Act. Appellant contends that the drivers were exempt as independent contractors within the meaning of Ark. Code Ann. § ll-10-210(e) (1987), which provides:(e) Service performed by an individual for wages shall be deemed to be employment subject to this chapter irrespective of…