QUILLIAN, Presiding Judge.
This appeal is from an affirmance by the DeKalb Superior Court of a decision of a Hearing Officer of the Department of Labor that the appellant, Vocational Placement Services, Inc. (VPS), was not exempt from the provisions of the Employment Security Law (OCGA Chap. 34-8; formerly Code Ann. Chap. 54-6), and was therefore liable for unemployment taxes on amounts paid as unemployment benefits to VPS' "field specialists" by the State.
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