Convention Foliage Service, Inc. v. Employment Department

**What happened:** Convention Foliage Service, a company that grows ornamental plants in greenhouses and leases them to businesses, was required to pay unemployment compensation insurance taxes for their workers. The company argued they shouldn't have to pay these taxes because they qualified for an agricultural exemption. The state employment department disagreed, saying the company wasn't really a farm because they leased plants instead of selling them outright. **What the court decided:** The court sided with Convention Foliage Service. The judge ruled that growing ornamental plants in greenhouses counts as agricultural work, even when the plants are leased rather than sold. The court said the key factor was that the company was raising horticultural products on what qualified as a farm, not how they distributed those products to customers. **Why this matters for workers:** This ruling affects workers in greenhouse and plant-growing operations. When employers qualify for agricultural exemptions, they may not have to pay into the unemployment insurance system. This could mean workers at similar companies might not be eligible for unemployment benefits if they lose their jobs, since their employers aren't contributing to the unemployment fund.