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What is the definition of a “Contractor”?

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What is the definition of a “Contractor”?

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“Contractor” means an individual who provides services to an employer as an independent contractor for compensation that is reported as income other than wages and who is an individual, the sole shareholder of a corporation, or the sole member of a limited liability company.

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A “contractor,” is any person or firm that undertakes with or for another to construct, alter, repair, or demolish any structure or any portion thereof including every i) plumbing contractor, ii) electrical contractor, iii) mechanical heating, ventilation, and air conditioning (“HVAC”) contractor, and iv) general contractor, building contractor, and residential contractor…….

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