Electrolux Corp. v. Commonwealth, Department of Labor & Industry, Bureau of Employer Tax Operations

FLAHERTY, Judge.

Electrolux Corp. (Electrolux) petitions for review of an action by the Department of Labor and Industry, Bureau of Employer Tax Operations (Department) which denied Electrolux’s petition for reassessment of unemployment compensation taxes assessed by the Department for Electrolux’s sales representatives during the period from 1990 through the first two quarters of 1994. The dispute concerns whether Electrolux’s sales representatives are employees and, therefore, subject to unemployment compensation taxes or, independent contractors and, thus not so subject. The Department,…