New Sleep, Inc. v. Department of Employment Security

HOWE, Justice:

This is a review of a decision of the Board of Review of the Industrial Commission of Utah which affirmed an order by an appeal referee that the plaintiff, New Sleep, Inc., was liable for contributions to the Utah Unemployment Compensation Fund on amounts it had paid to water bed installers.

New Sleep is engaged in the retail sale of water beds. When making a sale, New Sleep offers to install the bed for an additional charge if the customer desires that service. New Sleep contacts a water bed installer from a list kept by its warehouse manager. New Sleep utilized eleven…