New York State&#x27;s view:<p><i>&quot;A taxi driver, operator or lessee is an employee unless such person is leasing a taxi from the owner of the taxi and the owner of the taxi personally, regularly drives the taxi an average of 40 or more hours a week. For the lessee to be considered an independent contractor, the owner-operator may not control, direct, supervise, or have the power to hire or fire such lessee.&quot;</i>[1]<p>That seems to line up well with the IRS guide on determining if someone&#x27;s role is an employee or contractor.[2]<p>That is the trouble though...the rules aren&#x27;t black and white.  They are roughly a sum of various measures of &quot;degree of control&#x2F;independence&quot;.<p>[1]<a href="http:&#x2F;&#x2F;www.wcb.ny.gov&#x2F;content&#x2F;main&#x2F;onthejob&#x2F;CoverageSituations&#x2F;taxiCabs.jsp" rel="nofollow">http:&#x2F;&#x2F;www.wcb.ny.gov&#x2F;content&#x2F;main&#x2F;onthejob&#x2F;CoverageSituatio...</a>
[2]<a href="https:&#x2F;&#x2F;www.irs.gov&#x2F;Businesses&#x2F;Small-Businesses-&amp;-Self-Employed&#x2F;Independent-Contractor-Self-Employed-or-Employee" rel="nofollow">https:&#x2F;&#x2F;www.irs.gov&#x2F;Businesses&#x2F;Small-Businesses-&amp;-Self-Emplo...</a>