Northwest Pipeline Corp. v. State, Dept. of Employment

TROUT, Justice.

This appeal arises from an order of the Idaho Industrial Commission (Commission) holding Northwest Pipeline Corporation (Northwest) liable for the unpaid unemployment security taxes of one of its contractors, Great Plains Pipeline Construction Company (Great Plains). We reverse.

I

BACKGROUND

Northwest, a natural gas transmission company, owns and operates natural gas pipeline transmission facilities in southern Idaho. In 1992, Northwest began a substantial pipeline expansion project in Idaho and hired Great Plains as the general contractor. Under its contract with Great Plains,…