C.R.S. Section 8-70-136
Employment does not include

  • brokers

(1)

“Employment” does not include services performed by an individual as a licensed real estate broker or as a direct seller engaged in the trade or business of selling, or soliciting the sale of, a consumer product in a home or in an establishment other than a permanent retail establishment or as an individual engaged in the trade or business of the delivering or distribution of newspapers or shopping news, including any services directly related to such trade or business if:

(a)

All the remuneration, whether or not paid in cash, for the performance of such services is directly related to sales or other output, including the performance of services, instead of the number of hours worked; and

(b)

The services are performed pursuant to a written contract between such person and the person for whom the services are performed and if such contract provides that the person shall not be treated as an employee with respect to such services for federal tax purposes.

Source: Section 8-70-136 — Employment does not include - brokers, https://leg.­colorado.­gov/sites/default/files/images/olls/crs2023-title-08.­pdf (accessed Oct. 20, 2023).

8‑70‑101
Short title 8‑70‑102
Legislative declaration 8‑70‑103
Definitions 8‑70‑105
Banks as instrumentalities of United States 8‑70‑106
No vested rights or immunities 8‑70‑107
Disposition of funds in event of unconstitutionality 8‑70‑108
Conformity with federal statutes 8‑70‑109
Agricultural labor 8‑70‑110
Benefits - classifications 8‑70‑111
Benefit year - definitions 8‑70‑112
Claims - classifications 8‑70‑113
Employer - definition 8‑70‑114
Employing unit - definitions - rules - employee leasing company certification fund 8‑70‑115
Employment - federal unemployment tax act 8‑70‑116
Employment - location of services 8‑70‑117
Employment - base of operations 8‑70‑118
Employment - nonprofit organizations 8‑70‑119
Employment - hospitals - institutions of higher education 8‑70‑120
Employment - agricultural labor 8‑70‑121
Employment - domestic services 8‑70‑122
Employment - American employer 8‑70‑123
Employment - vessels - aircraft 8‑70‑124
Employment - credit - state unemployment fund 8‑70‑125
Employment - educational institutions 8‑70‑125.5
Employment - Indian tribes 8‑70‑125.7
Employment - property tax work-off program participants 8‑70‑126
Employment does not include - agricultural labor 8‑70‑127
Employment does not include - domestic service 8‑70‑128
Employment does not include - employer’s trade or business 8‑70‑129
Employment does not include - spouse - minor 8‑70‑130
Employment does not include - instrumentalities of United States 8‑70‑131
Employment does not include - school - college - university 8‑70‑132
Employment does not include - educational institution 8‑70‑133
Employment does not include - hospital 8‑70‑134
Employment does not include - unemployment compensation system 8‑70‑135
Employment does not include - paper routes 8‑70‑136
Employment does not include - brokers 8‑70‑137
Employment does not include - organization exempt from income tax 8‑70‑139
Employment does not include - insurance agents 8‑70‑140
Employment does not include - nonprofit organizations - governmental entities - Indian tribes 8‑70‑140.1
Employment does not include - foreign government service 8‑70‑140.2
Employment does not include - nonresident alien service 8‑70‑140.5
Employment does not include - drivers of taxis or limousines 8‑70‑140.6
Employment does not include - nonprofit youth sports organization coach - definitions 8‑70‑140.7
Employment does not include - land professionals 8‑70‑140.8
Employment does not include - owners 8‑70‑141
Wages - definition 8‑70‑142
Wages - remuneration not included as wages 8‑70‑143
Applicability of legislation
Green check means up to date. Up to date

Current through Fall 2024

§ 8-70-136’s source at colorado​.gov