Earlier quoted context omitted.
In the Airbnb case that would be a very thin bit of ice to skate on but these cases usually hinge on a large number of things that can be tested and this would be one of those things. Other such items are your ability to set your own schedule, your own prices and so on.
Yeah, I don't disagree with you. Just disagree with the parent who implied that Airbnb's new rules are sufficient for classifying landlords as employees. ("If AirBnB is able to dictate what it's landlords can and can't do that makes them disguised employees") They're not even close to sufficient.
"The general rule is that an individual is an independent contractor if the payer has the right to control or direct only the result of the work and not what will be done and how it will be done." IRS[1]
To your point, it is somewhat more complicated than that, and the IRS used to have a 20 factor test (now an 11 factor test) but it can basically be boiled down to: if AirBNB can specify HOW the services shall be rendered in detail, instead of simply the results or when they will be delivered, then the IRS can re-classify those contractors as employees.
In practice, and even though I think AirBNB is not in the moral right place here, I can't imagine IRS rules being applied in circumstances like this (i.e., where a contractor is actually the one doing the selling in someone else's marketplace.) In other words, AirBNB, Amazon, or Ebay vendors can sell things according to the marketplace's strict rules (which specify HOW) without being re-classified. If I was AirBNB, I'd argue that I was the marketplace and not the merchant of record for the items (e.g. insert the seller name into the credit card receipt). This is a tricky thing, though.. who is liable for a harmful item sold at Walmart -- Walmart, the manufacturer, or both? We all know the answer to that.
IANAL and I'd appreciate correction or expansion from tax/employment law lawyers.
1. https://www.irs.gov/businesses/small-businesses-self-employe...