Department of Employment v. Bake Young Realty

BISTLINE, Justice.

In 1974, the Idaho legislature amended the state’s Employment Security Law to provide a specific exemption from “covered employment” for

“Service performed by an individual for a real estate broker as an associate real estate broker or as a real estate salesman, if all such service performed by such individual for such person is performed for remuneration solely by way of commission.” I.C. § 72 — 1316(a)(10)(B)

The result was to exempt real estate brokers from payment into the state’s employment security fund for the services of their commissioned real estate salesmen.…