(a) For the purposes of the Act and this title, "sales agent, 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 to 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; amended to be effective January 1, 2015, 39 TexReg 9669; amended to be effective June 11, 2023, 48 TexReg 2948