Individuals performing services for an employer are presumed to be covered by New Mexico's unemployment compensation laws unless it shown by a preponderance of evidence that the individual:
Has been and will continue to be free from control or direction from the employer in the performance of such services both under the contract for service and in fact;
Is performing the service either outside the usual course of the employer's business or outside of all the places of business of the employer; and
Is customarily engaged in an independently established trade, occupation, profession or business of the same nature as that involved in the contract of service (NM Stat. Sec. 51-1-42).