Attorneys for Amazon and the state will face off before the Wisconsin Supreme Court over whether some of the delivery drivers in the tech behemoth’s Logistics division are considered Amazon employees or independent contractors.

The difference is not merely semantics. If the drivers are found to be employees, as the state Department of Workforce Development believes them to be, Amazon would be hit with a tax bill topping over $200,000.

If the court sides with Amazon, the determination that the drivers are independent contractors could serve as a major win for Wisconsin’s business community. Either way, the ruling will likely affect other services, such as Uber, Instacart or Door Dash, that have become ubiquitous in Wisconsin.