The claimant, who delivered auto parts for a logistics company, was an employee and eligible for benefits. Despite having entered into an agreement titled "Independent Contractor Agreement (Co-op)" with the company to deliver auto parts to its customers, the claimant was not independently established in a trade, occupation, profession, or business. Although the claimant operated his own vehicle and could realize a profit or loss separately from the company, he had not owned a delivery business prior to their relationship, did not have a business license, had not advertised his delivery services, and had not intended to establish an independent business. The board determined that the factors indicating that the claimant was not independently established were more compelling than the factors suggesting that he was. Benefits were awarded (BMS Limited 1999, Inc. v. DWS, Utah Ct. of App., No. 20130499-CA, May 22, 2014).