Employment Division appeals a referee’s order holding that services performed by owner-operators who lease their trucks to Northwest Contract Carriers are not taxable employment under ORS 657.040. We reverse and remand for reconsideration. Combined Transport, Inc. v. Employment Division, 81 Or App 31, 724 P2d 832, on reconsideration 82 Or App 127, rev den 302 Or 460 (1986).

Reversed and remanded for reconsideration.