### Question
How is the "independent contractor" defined?


### Answer
The term **independent contractor** is defined in *15 U.S.C. § 381* as follows -

> a commission agent, broker, or other independent contractor who is engaged in selling, or soliciting orders for the sale of, tangible personal property for more than one principal and who holds himself out as such in the regular course of his business activities

#### Citation:
  - *15 U.S.C. § 381*
  - Heading: **CHAPTER 10B-STATE TAXATION OF INCOME FROM INTERSTATE COMMERCE > SUBCHAPTER I-NET INCOME TAXES**

