In Excell Construction Inc. v. Idaho Department of Commerce and Labor, the state’s high court provided a detailed analysis of each the factors to be considered in determining whether a worker is covered for tax purposes.  The court adopted a list of fifteen factors an employer should consider in making that determination (and that the courts will consider to see if the employer got it wrong).  The case is of critical importance for employers who rely heavily on independent contractors to assure that they are not classified as employees for unemployment insurance tax purposes.