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  3. Melvin L. & Dolores M. Jenkins

Melvin L. & Dolores M. Jenkins



Taxpayer worked as a commissioned salesperson whose entire compensation was derived from commissions generated on merchandise sold.  Taxpayer contested the assessment of gross receipts tax upon his commissions claiming that they were exempt pursuant to Section 7-9-17 as compensation received from employment.  Because the Taxpayer maintained control over the means by which he performed his duties as a sales agent, he was an independent contractor and not an employee.  Protest denied.