Utah Admin. Code R994-204-405
Pursuant to the Federal Unemployment Tax Act, 26 U.S.C. Sec 3304(a)(6)(A), the provisions of Title 34, Chapter 53a, Remote Service Marketplace Platforms Act, do not apply to employment status determinations under Title 35A, Chapter 4, Employment Security Act, for services performed for a governmental entity, federally recognized Indian tribe, or non-profit organization that is exempt from taxation under Section 501(c)(3), Internal Revenue Code.
KEY: unemployment compensation, employment tests, independent contractor
Date of Last Change: October 28, 2022
Notice of Continuation: March 3, 2025
Authorizing, and Implemented or Interpreted Law: 35A-4-204; 26 USC 3304(a)(6)(A)