22 Tex. Admin. Code § 535.34
Salespersons Employed by an Owner of Land and Structures Erected by the Owner
Effective Jan 1, 201135 TexReg 11676 Source Note: The provisions of this §535.34 adopted to be effective October 27, 1978, 3 TexReg 3654; amended to be effective July 1, 1999, 24 TexReg 4825; amended to be effective January 1, 2011, 35 TexReg 11676. Texas Secretary of State
- (a) As referenced in §1101.5(6) of the Act, "salesperson, employed by an owner" means a person employed and directly compensated by an owner. An independent contractor is not an employee.
- (b) Withholding income taxes and Federal Insurance Contributions Act (F.I.C.A.) taxes from wages paid another person is considered evidence of employment.
Source Note:The provisions of this §535.34 adopted to be effective October 27, 1978, 3 TexReg 3654; amended to be effective July 1, 1999, 24 TexReg 4825; amended to be effective January 1, 2011, 35 TexReg 11676.