Timberland Sales, Inc. v. Employment Division

Respondent-Employment Division assessed a deficiency against petitioner-Timberland Sales, Inc., covering payroll tax imposed under ORS ch 657 on the *194basis that Tupperware dealers are “employes” of petitioner within the meaning of OES ch 657. Petitioner neither reported the dealers’ profits nor paid a tax thereon. Pursuant to OES 657.683, petitioner requested a hearing upon the deficiency assessment. The hearings referee affirmed the deficiency assessment imposed. Petitioner seeks judicial review and reversal of the order affirming the deficiency assessment. OES 657.684.

The relevant portions…