Sec. 3.6. (a) As used in this section, "drive away" has the meaning set forth in IC 9-20-9-1.
(b) Except as provided in subsection (c), as used in this article, "employment" includes service performed by a driver who provides drive away operations when the services are being performed by an individual who is in the employ of a state or local government entity or federally recognized Indian tribe as defined in Section 3306(c)(7) of the Federal Unemployment Tax Act (26 U.S.C. 3306(c)(7)) or a nonprofit organization as defined in Section 3306(c)(8) of the Federal Unemployment Tax Act (26 U.S.C. 3306(c)(8)).
(c) As used in this article, "employment" does not include service performed by a driver who provides drive away operations when:
(1) the vehicle being driven is the commodity being delivered; and
(2) the driver has entered into an agreement with the party arranging for the transportation that specifies the driver is an independent contractor and not an employee.