| | | Be it enacted by the People of the State of Maine as follows: |
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| | | Sec. 1. 26 MRSA §1043, sub-§11, ¶F, as amended by PL 2003, c. 414, Pt. | | B, §38 and affected by c. 614, §9, is further amended by amending | | subparagraph (34) to read: |
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| | | (34) Services performed in the delivery or distribution of | periodicals to the ultimate consumer by an individual | who is compensated by receiving or retaining a | commission or profit on the sale of the periodical; | | when: |
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| | | (a)__Substantially all of the remuneration for the | | performance of the services is directly related to | | sales or other output, including the performance | | of services, rather than to the number of hours | | worked; and |
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| | | (b)__The services performed by the individual are | | performed pursuant to a written contract between | | that individual and the person for whom services | | are performed and that contract provides that the | | person will not be treated as an employee with | | respect to such services for state unemployment | | compensation tax purposes; |
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| | | This bill amends the exemption from the definition of | | "employment" as it relates to delivery and distribution of | | periodicals. Currently, only those delivery or distribution | | workers who deliver directly to consumers fall within the | | exemption. This bill expands the exemption to include workers | | that deliver bundles of periodicals to businesses and the like, | | thereby making state law consistent with federal law governing | | social security and unemployment taxes. |
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