This is a clone of the Texas Administrative Code (TAC) for educational purposes. It is not the official version and should not be used for legal purposes. Site created Wed, 21 May 2025 21:16:43 GMT
(a) For the purposes of the Act and this title, "sales agent, employed by an owner" means a person employed and directly compensated by an owner. An independent contractor is not an employee.(b) Withholding income taxes and Federal Insurance Contributions Act (F.I.C.A.) taxes from wages paid to another person is considered evidence of employment.