FL State statute prohibits employees who perform services for a “self-employed” person or small business from being required to file a Florida State income tax return as an independent contractor. This agreement is not intended for sole proprietors that do business under the name of the contracting employee, nor for independent contractors that are involved in business with a sole proprietor. However, it is applicable when the performing services is for, and primarily for, the self-employed person or small business. The agreement will only be enforceable in Florida except for willful and fraudulent conduct on the part of the contracting employee. There must always be an opportunity for the contracting employee to perform the services for the self-employed person or small business.
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