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Originally Posted by Publius
The IRS disagrees with you.
There is no single dispositive criterion that delineates the difference between an employee and an IC, but the requirement to wear a specific uniform falls squarely on the employee side of the line.
If you don't believe me, ask Federal Express.
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Your picture is simplistic, at least for Ohio.
Here, the state offers licenses to officials willing to conform to their policies. If you don't want to conform, you don't get a license. This is neither an independent contractor relationship, nor an employment relationship, but a licensing relationship.
The schools who belong to the state association hire only state licensed officials. Those officials have an independent contractor relationship with the schools, who, as you point out, cannot tell them what to wear.
There are 3 parties, not 2, and two distinct types of relationship. The licensing relationship is the basis of uniform requirements, not the independent contractor relationship.