JUSTICE BOATRIGHT delivered the Opinion of the Court. 1 1 In this appeal, we consider whether an individual is an independent contractor as opposed to an employee for unemployment tax liability purposes. Under the Colorado Employment Security Act ("CESA"), §§ 8-70-101 to 8-82-105, C.R.S. (20183), employers must pay unemployment taxes on wages paid to employees but not on compensation paid to independent contr…
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