A licensed time-share salesperson was not entitled to unemployment benefits following the termination of her service agreement with a time-share company because she was a “licensed real estate agent” excluded from the Tennessee Employment Security Law, the Tennessee Supreme Court has ruled. Westgate Smoky Mountains at Gatlinburg v. Phillips, et al., No. E2011-02538-SC-R11-CV (Tenn. Dec. 23, 2013). Declining to impose unemployment tax liability on the time-share company, the Court reinstated the judgment in favor of the company.
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