North Face Exteriors, Inc. v. Commissioner of Jobs & Training

OPINION

HUSPENI, Presiding Judge.

The Department of Jobs and Training determined that roofers who worked for relator had been employees prior to January 1, 1987, and that’relator was therefore obligated to pay contributions to the Minnesota Unemployment Compensation Fund based on their wages. This determination was affirmed on appeal by the employer liability referee and subsequently by the Commissioner’s representative. We affirm.

FACTS

Relator North Face Exteriors, Inc., is a roofing company organized in 1983 for the purpose of roofing new single-family homes. Builders supply the roofing, and…