Todd's Ice Cream, Inc. v. South Carolina Employment Security Commission

Shaw, Judge:

This is an appeal of a Circuit Judge’s decision finding that the combination truck drivers-salesmen of the appellant-Todd’s Ice Cream, Inc., (Todd’s) were employees rather than independent contractors. If employees, Todd’s must pay unemployment taxes on the wages it pays to the drivers. We affirm.

Todd’s is in the ice cream business. It hires drivers-salesmen who drive the ice cream trucks owned by Todd’s and sell Todd’s products. Each driver signs an agreement with Todd’s which refers to the driver as a “contractor” and states that an independent contractor-employer relationship…