[mountainofdeath]

IIRC, The IRS has a specific 20 point test and many states expand on it. Being responsible for your own costs and the "relative" flexibility in that, you can start and end deliveries whenever, wherever, however you want. It gets murky if say, you require them to be on during certain times and threaten them with termination if the don't.

In theory, you can deduct the fuel and repair costs since you are running your own business so you only get taxed on the profit.