American Book Display v. Poythress

Johnson, Judge.

The Georgia Department of Labor (DOL) determined that Joseph Guterman, who sold books for American Book Display (“ABD”), had engaged in “employment” for ABD under the Employment Security Act. This decision rendered ABD liable for contributions on Guterman’s behalf to the Georgia Unemployment Compensation Fund. The decision was affirmed in an administrative appeal and by the superior court. We granted ABD’s petition for discretionary review, and now affirm.

ABD is headquartered in Illinois, and has an office in Georgia. Under a contract styled “Independent Contractor Agreement,”…