Excell Construction, Inc. v. State

BURDICK, Justice.

I. NATURE OF THE CASE

Exeell Construction Inc. (Excell) appeals a ruling by the Idaho Industrial Commission finding Exeell liable for unpaid unemployment insurance taxes. The Industrial Commission determined Excell had mischaracterized many employees engaged in covered employment as “independent contractors,” resulting in ExceU’s alleged unemployment insurance underpayment. We reverse and remand to the Industrial Commission for further proceedings.

II. FACTUAL AND PROCEDURAL BACKGROUND

Excell is in the business of selling and installing sheetrock, also known as “drywall.” The…