Bill Summary for S 398 (2017-2018)
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Summary date:
Mar 27 2017
Bill Information:
View NCGA Bill Details | 2017-2018 Session |
AN ACT TO EXCLUDE DIRECT SELLERS FROM THE DEFINITION OF EMPLOYMENT FOR UNEMPLOYMENT INSURANCE.Intro. by Tarte, Newton, Chaudhuri.
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Bill summary
Amends GS 96-1 to provide that service performed by direct sellers, as defined in the IRS Code, is not employment for the purpose of unemployment insurance. Applies to claims for benefits filed on or after July 1, 2017, and to tax calculation on or after that same date.