| [ 9.4.1 - Localization of Driver's Service ][ 9.4.2 - Driver's Base of Operation ][ 9.4.3 - Place of Direction and Control ] |
Consider the following factors in sequence to determine where a truck driver's wages should be reported:
Localization of driver's service
Driver's base of operation
Place from which driver receives direction and
control
Wages are reportable to Texas if all services of a driver are performed in Texas or all services are performed in Texas, except for temporary assignments out-of-state.
| Example: | A driver normally performs service in Texas, but is temporarily assigned in another state. Wages are reportable to Texas. |
Wages are reportable to Texas if a driver performs service in Texas and another state, but has a home, business location, or place from which he goes to perform service and returns to after performing service located in Texas.
| Example: | A driver performs service in Texas and New Mexico. He resides in Texas. As his base of operations is Texas, his wages are reportable to Texas. |
In situations of multi-state employment with no base of operations (An over the road truck driver) wages are reported to the state from which the driver receives his direction and control. It is the terminal from which they are dispatched.
| Example: | An over the road truck driver receiving his direction and control from a terminal in Tennessee is reportable to Tennessee. |
