By this point, almost everyone in a metropolitan area has become a shared economy consumer or provider. You’re a participant if you have Uber or Lyft on your phone, if you’ve ever made a spare bedroom available in AirBNB, or gotten a to-do list item done by someone on TaskRabbit. Of course, all these things are done for a fee. How are these fees taxed? Most of what we pay goes to the sharing economy provider himself. So is he our employee? Clearly not. Is he the employee of (say) Uber? That isn’t as crystal clear, but it seems like a very solid case that he is not an employee of anyone. That makes him a self employed provider of personal services to the general public. What does that mean for the Sharing Economy provider?