Ms. Carter testified that the customer would pay Petitioner for the workers' labor at the conclusion of the project, and that Petitioner would then pay the worker. This appears, however, to be more in the line of a pass-through account than of an actual payroll situation. Petitioner merely accepts the funds from the customer and directly pays that amount to the worker. No taxes are taken out nor any other deductions of any kind made. The Department holds that Petitioner has established Element A to its satisfaction.
Petitioner is in the business of installing metal roofing, siding, and other sheet metal products.
It performs this business through the utilization of the workers. Therefore, the workers perform the services within the usual course of Petitioner' s business. Regarding the second half of this element, the place of business of a company includes all the places where it conducts that business. As a roofing contractor, Petitioner performs its business wherever it-installs roofing. Consequently, the workers perform the service in all the usual places of Petitioner's business.