State / Territory Worker Classification Test used
Alabama - Common Law
Alaska - ABC Test
Arizona - Common Law
Arkansas - ABC Test
California - ABC Test
Colorado - A&C of ABC Test
Connecticut - ABC Test
Delaware - ABC Test
District of Columbia - Common Law
Florida - Common Law
Georgia - ABC Test
Hawaii - ABC Test
Idaho - A&C of ABC Test
Illinois - ABC Test
Indiana - ABC Test
Iowa - Common Law
Kansas - ABC Test
Kentucky - Common Law
Louisiana - ABC Test
Maine - ABC Test
Maryland - ABC Test
Massachusetts - ABC Test
Michigan - Common Law
Minnesota - Common Law
Mississippi - Common Law
Missouri - Common Law
Montana - A&C of ABC Test
Nebraska - ABC Test
Nevada - ABC Test
New Hampshire - ABC Test
New Jersey - ABC Test
New Mexico - ABC Test
New York - Common Law
North Carolina - Common Law
North Dakota - Common Law
Ohio - ABC Test
Oklahoma - A&B or A&C of ABC Test
Oregon - ABC Test
Pennsylvania - A&C of ABC Test
Puerto Rico - ABC Test
Rhode Island - ABC Test
South Carolina - Common Law
South Dakota - Common Law
Tennessee - ABC Test
Texas - Common Law Utah ABC Test
Vermont - ABC Test
Virginia - A&B or A&C of ABC Test
Washington - ABC Test
West Virginia - ABC Test
Wisconsin - A&C of ABC Test
Wyoming - A&C of ABC Test
Super Accountants for Super Health Professionals
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