Without the services of the dealers, Petitioner would not be able to sell Kirby Systems. Thus, the dealers perform labor for Petitioner for which they receive remuneration in the form of the profit made between the dealer's purchase price and the dealer's selling price. I hold that service has been established. Element A Element A requires a showing that the person's actions are and will be free from control and from the right to control. This is to be measured against that level of supervision which the nature of the work requires.
Control is the main factor that distinguishes an employee from an independent contractor.
Usually, and certainly here, the answer to this question, however, is a close one. There are factors here which show that control was not exercised. On the other hand, there are elements that show that control or the right to control does exist. These latter facts represent sufficient control to establish that Petitioner had at least the right to control its dealers. Satisfaction of either of the parts will satisfy the test.