For the
purposes of this chapter, an individual employed on a public
works project is not considered to be a laborer, worker, or
mechanic when:
(1) The individual has been and is free from control or
direction over the performance of the service, both under the
contract of service and in fact;
(2) The service is either outside the usual course of
business for the contractor or contractors for whom the
individual performs services, or the service is performed outside
all of the places of business of the enterprise for which the
individual performs services, or the individual is responsible,
both under the contract and in fact, for the costs of the
principal place of business from which the service is performed;
(3) The individual is customarily engaged in an
independently established trade, occupation, profession, or
business, of the same nature as that involved in the contract of
service, or the individual has a principal place of business for
the business the individual is conducting that is eligible for a
business deduction for federal income tax purposes other than
that furnished by the employer for which the business has
contracted to furnish services;
(4) On the effective date of the contract of service, the
individual is responsible for filing at the next applicable
filing period, both under the contract of service and in fact, a
schedule of expenses with the internal revenue service for the
type of business the individual is conducting;
(5) On the effective date of the contract of service, or
within a reasonable period after the effective date of the
contract of service, the individual has an active and valid
certificate of registration with the department of revenue, and
an active and valid account with any other state agencies as
required by the particular case, for the business the individual
is conducting for the payment of all state taxes normally paid by
employers and businesses and has registered for and received a
unified business identifier number from the state of Washington;
(6) On the effective date of the contract of service, the
individual is maintaining a separate set of books or records that
reflect all items of income and expenses of the business which
the individual is conducting; and
(7) On the effective date of the contract of service, if the
nature of the work performed requires registration under chapter 18.27 RCW or licensure under chapter 19.28 RCW, the individual
has a valid contractor registration pursuant to chapter 18.27 RCW
or an electrical contractor license pursuant to chapter 19.28 RCW.
[2009 c 63 § 1.]