Minnesota
For Minnesota, test type is statutory-multi-factor; test scope is all; statutory citation is Minn. Stat. § 181.723; key exemptions is This section only applies to persons providing or performing building construction or improvement services, recorded from its source on 2026-08-18.
- state
- Minnesota verified
- test type
- statutory-multi-factor our reading
- test scope
- all our reading
- statutory citation
- Minn. Stat. § 181.723 our reading
- key exemptions
- This section only applies to persons providing or performing building construction or improvement services verified
Values marked our reading are our classification of what the source says — the source does not print them in those words. The quote below is the evidence for each one; judge it yourself.
What the source says
An individual is an independent contractor and not an employee of the person for whom the individual is providing or performing services in the course of the person's trade, business, profession, or occupation only if the individual is operating as a business entity that meets all of the following requirements at the time the services were provided or performed: (1) was established and maintained separately from and independently of the person for whom the services were provided or performed; (2) owns, rents, or leases equipment, tools, vehicles, materials, supplies, office space, or other facilities that are used by the business entity to provide or perform building construction or improvement services; (3) provides or performs, or offers to provide or perform, the same or similar building construction or improvement services for multiple persons or the general public;
— revisor.mn.gov, retrieved 2026-08-18
Source
- revisor.mn.govhttps://www.revisor.mn.gov/statutes/cite/181.723