Brim Healthcare v. STATE, TAX. & REV. DEPT.

How courts have described this case

Verbatim parenthetical descriptions written by other courts when citing this decision. Ranked by citation-network relevance.

• discussing a state policy of “excluding from the gross receipts tax, money that a party receives as a trustee or agent”
• “The professional could choose either to have the taxpayer pay the workers’ compensation coverage and withhold taxes, or to be legally considered an independent contractor and be personally responsible for those obligations.”

Source: CourtListener parenthetical corpus (CC0).