A Special Touch v. L&I, Office of UC Tax Svcs.

OPINION BY PRESIDENT JUDGE LEAVITT 1

A Special Touch, a beauty salon, petitions for review of an adjudication of the Department of Labor and Industry (Department) that imposed an unemployment compensation tax on it for five persons who worked at the salon in a variety of positions. In its adjudication, the Department classified these five workers as employees, but it classified five other workers who worked there in similar positions as independent contractors. Because all ten workers were "customarily engaged in an independently established trade, occupation, profession or business" under…