to complete a specific task, and (iii) satisfies not less than one of the factors described in subparagraph (B). (B) Factors The factors described in this subparagraph are the following: (i) The service provider has a significant investment in assets or training which are applicable to the service performed. (ii) The service provider is not required to perform services exclusively for the service recipient or payor. (iii) The service provider has not been treated as an employee by the service recipient or payor during the 1-year period ending with the date of the commencement of services under the contract described in subsection (d). (iv) The service provider is not compensated on a basis which is tied primarily to the number of hours actually worked. (3) Alternative requirements with respect to sales persons In the case of a service provider engaged in the trade or business of selling (or soliciting the sale of) goods or services, the requirements of this paragraph are met with respect to any service provided in the ordinary course of such trade or business if— (A) the service provider is compensated primarily on a commission basis, and (B) substantially all the compensation for such service is directly related to sales of goods or services rather than to the number of hours worked. (c) Place of business or own equipment requirement The requirement of this subsection is met with respect to any service if the service provider— (1) has a principal place of business, (2) does not provide the service primarily in the service recipient’s place of business, (3) pays a fair market rent for use of the service recipient’s place of business, or (4) provides the service primarily using equipment supplied by the service provider. (d) Written contract requirement The requirements of this subsection are met with respect to any service if such service is performed pursuant to a written contract between the service provider and the service recipient (or payor) which meets the following requirements: (1) The contract includes