(a) No person may engage in business as a vehicle lessor or a vehicle lease facilitator unless that person holds a valid license issued by the department, or is otherwise exempt by law from obtaining such a license.     
      (b) Any person who facilitates vehicle leases on behalf of a vehicle lease facilitator must:      
        (1) be on the vehicle lease facilitator's payroll and receive compensation from which social security, federal unemployment tax, and all other appropriate taxes are withheld from the representative's paycheck and paid to the proper taxing authority; and       
        (2) have work details such as when, where, and how the final results are achieved, directed, and controlled by the vehicle lease facilitator.       
     Source Note:        The provisions of this §215.173 adopted to be effective February 11, 2010, 35 TexReg 883; amended to be effective February 13, 2017, 42 TexReg 571