Northwest Tool & Supply, Inc. v. Department of Employment Security

The Employment Security Department appeals from a judgment exempting Northwest Tool & Supply, Inc., from the assessment of unemployment compensation taxes on the commissions paid to Northwest’s sales people. We hold that the trial court correctly concluded that Northwest’s sales people were outside sales persons within the meaning of RCW 50.04.235 and that the corporation was exempt from the imposition of employment security taxes based upon the commissions paid to these sales personnel.

The trial court found that Northwest Tool & Supply, Inc., is engaged in selling tools to automobile repair…