NORTHWEST TOOL v. EMPLOYMENT SEC.

No. 3179-1.

15 Wn. App. 118 (1976)

547 P.2d 908

NORTHWEST TOOL & SUPPLY, INC., Respondent, v. THE DEPARTMENT OF EMPLOYMENT SECURITY, Appellant.

The Court of Appeals of Washington, Division One.

March 22, 1976.


Attorney(s) appearing for the Case

Slade Gorton, Attorney General, and Joseph M. Littlemore and Thomas J. Wolfstone, Assistants, for appellant.

Robert J. Gunovick, for respondent.


CALLOW, J.

The Employment Security Department appeals from a judgment exempting Northwest Tool & Supply, Inc., from the assessment of unemployment compensation taxes on the commissions paid to Northwest's sales people. We hold that the trial court correctly concluded that Northwest's sales people were outside sales persons within the meaning of RCW 50.04.235 and that the corporation was exempt from the imposition of employment security taxes based upon the commissions...

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