Bayport International Holdings Inc. (BAYP)

[Sheepdog]

Wow...smart stuff....almost anyway...say 75% smart

There are lots of definitions in lots of codes and they pertain to that code only and for a particular circumstance. There are similar definitions in the Labor code and also similar definitions in the OSHA code.

But there is absolutely nothing, even in your cited example that says Porter, SR or JR, cannot be working under a consultant basis. I have people who work for me sometimes as an employee (As "John Doe" and they get W-2's for that work) and sometimes as an independent contractor, (As "John Doe DBA John Doe Consulting"-for example, in which case they get a 1099). The rules are different in each case but there is NOTHING that says that can't happen.

Your statement:

One is either one or the other.

is only accurate if you add: .....for any particular circumstance. In your example it relates to the withholding of personal taxes and payment of employers taxes for a given set of circumstances, and it is those circumstances that are being assumed.