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108.02
(15) (k) 7. By an individual to whom all of the following apply:
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a. The individual is a real estate licensee, as defined in s. 452.01 (5).
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b. Seventy-five percent or more of the remuneration, whether or not paid in
7cash, for the services performed by the individual as a real estate licensee is directly
8related to sales or other output, including the performance of services, rather than
9to the number of hours worked.
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c. The services performed by the individual are performed pursuant to a
11written contract between the individual and the person for whom the services are
1performed and the contract provides that the individual will not be treated as an
2employee with respect to the services for federal tax purposes;".".
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8"
(1m) This section does not apply with respect to ch. 108 or any rules
9promulgated thereunder.".".