[akiselev]

Taxi drivers who do it that way sign a contract with the owner of the medallion but that does not make them contractors just like signing a mobile plan contract doesn't make you a contractor for Verizon or TMobile. They rent the car and medallion so that makes them renters.

[thaumasiotes]

Fair enough, but being sole proprietors or LLCs has nothing to do with it. All contractors are also either sole proprietors or incorporated.