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Wheeler & Sons Trucking



TP was assessed gross receipts tax upon its receipts from hauling hot mix asphalt and other materials for Western Mobile, Inc.  TP protested the assessment arguing that it was an employee of Western Mobile and therefore its receipts were wages, exempt from gross receipts tax pursuant to Section 7-9-17.  Held that although there were some elements of control which would indicate and employee-employer relationship, fact that TP owned own truck and could have any qualified driver perform the work established that TP was an independent contractor.  Protest denied.