OPINION
SEDGWICK, Judge.
Relator American Remodeling, Inc. seeks review of a decision of the Commissioner determining relator is an employer in the construction industry and subject to a contribution rate of 7.5% for the unemployment compensation fund in 1986 and 1987 under Minn.Stat. § 268.06, subd. 3a (1986). We affirm.
FACTS
Relator, located in Texas, is in the business of selling exterior home remodeling products, primarily replacement...
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