Section 316.223 – Alternate methods of filing, reporting and calculating liability for nonresident employer and employee in state temporarily; rules.

(1) As used in this section: (a) “Nonresident employer” means an employer who: (A) Has no permanent place of business within this state; and (B) Employs qualifying nonresident employees to perform temporary services in this state. (b) “Qualifying nonresident employee” means an employee or independent contractor who: (A) Is not a resident or part-year resident […]