Barb's 3-D Demo Service v. Director, Arkansas Employment Security Department

Sam BIRD, Judge.

Barb’s 3-D Demo Service, a small business owned by Barbara Dorris, brings this appeal from the Board of Review contending that the Board erred in finding that food demonstrators working for her business are employees rather than independent contractors and that Barb’s is not exempt from paying unemployment insurance taxes. We affirm.

In early 1998, Karen Whitman, a demonstrator who had worked for Barb’s, made a claim for unemployment benefits. The Employment Security Division determined that the demonstrators were employees of Barb’s rather than independent contractors, and,…