23-910. Exemption for licensees
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/az/title-23/23-910A research copy — for the controlling text, always check the official state or federal source. Not legal advice.
The provisions of this chapter do not apply to a person who performs the services of a licensee as defined in section 32-2101 under the following conditions:
1. Substantially all of the remunerations whether or not paid in cash for services performed by an individual as a real estate licensee are directly related to sales or other output including the performance of services rather than the number of hours worked.
2. The services performed by the licensee are performed pursuant to a written contract between the licensee and the person for whom the services are performed and such contract provides that the licensee will not be treated as an employee with respect to such services for federal tax purposes and for the purposes of this chapter.