06 LC
36 0030
Senate
Bill 486
By:
Senators Balfour of the 9th, Schaefer of the 50th, Grant of the 25th, Shafer of
the 48th and Douglas of the
17th
AS PASSED
AS PASSED
AN
ACT
To
amend Code Section 34-8-35 of the Official Code of Georgia Annotated, relating
to the definition of employment under the employment security law, so as to
exempt direct sellers from the definition of employment; to provide for related
matters; to repeal conflicting laws; and for other
purposes.
BE
IT ENACTED BY THE GENERAL ASSEMBLY OF GEORGIA:
SECTION
1.
Code
Section 34-8-35 of the Official Code of Georgia Annotated, relating to the
definition of employment under the employment security law, is amended in
subsection (n) by striking "or" at the end of paragraph (16); by substituting ";
or" for the period at the end of paragraph (17); and by adding a new paragraph
(18) to read as follows:
"(18)
Services performed by a direct seller, provided that:
(A)
Such individual:
(i)
Is engaged in the trade or business of selling or soliciting the sale of
consumer products, including services or other intangibles, to any buyer on a
buy-sell basis, a deposit-commission basis, or any similar basis for resale by
the buyer or any other person in the home or otherwise than in a permanent
retail establishment; or
(ii)
Is engaged in the trade or business of selling or soliciting the sale of
consumer products, including services or other intangibles, in the home or
otherwise than in a permanent retail establishment;
(B)
Substantially all the remuneration, whether or not paid in cash, for the
performance of the services described in subparagraph (A) of this paragraph is
directly related to sales or other output, including the performance of
services, rather than to the number of hours worked; and
(C)
The services performed by the individual are performed pursuant to a written
contract between such individual and the person for whom the services are
performed and such contract provides that the individual will not be treated as
an employee for federal and state tax
purposes."
SECTION
2.
All
laws and parts of laws in conflict with this Act are repealed.