It may be implicit, however some tax laws (I'm Australian, not sure of how this works in the states) can look through contracts and treat them as employment arr

It may be implicit, however some tax laws (I'm Australian, not sure of how this works in the states) can look through contracts and treat them as employment arrangments unless the contracts specifically allow for the ability to subcontract out work, the ability to work for other people and for the responsibility regarding rectification of work. I'd be interested to know if the US has similar look through arrangements for contractors.