Donna Parker Habitat, Ltd. (hereinafter Habitat) operates an antique store that employed a claimant for unemployment insurance benefits, Rosemary Meyer, as a salesperson during the base period of her claim. Finding that Meyer and other salespersons were employees of Habitat, the Unemployment Insurance Appeal Board ruled that Habitat was liable for additional unemployment insurance contributions on the remuneration paid to the salespersons. On this appeal, Habitat argues,...
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