DECISION ORDER
ORDERED that the order is affirmed, with costs.
The plaintiff's decedent was fatally injured in a car accident involving a van owned and operated by the defendant John H. Lyons. We agree with the Supreme Court that the appellant failed to establish a prima facie case that it was entitled to judgment as a matter of law. The appellant contended that Lyons was an independent contractor and therefore it would not be liable for damages pursuant to the doctrine of respondeat superior. Lyons used his own vehicle, was not reimbursed for gas, insurance, or any other work-related expenses, and was a non-employee for tax purposes, which would tend to indicate that he was an independent contractor (see, Greene v. Osterhoudt, 251 A.D.2d 786; Mason v. Spendiff, 238 A.D.2d 780; Stevens v. Spec Inc., 224 A.D.2d 811). However, the appellant regularly gave Lyons a specific list of subscriptions of papers to be delivered, payment for the subscriptions was made directly to the appellant, and Lyons was not obligated to solicit subscriptions, which would tend to indicate an employer-employee relationship (see, Mason v. Spendiff, supra; Matter of Paolucci v. Capital Newspapers, 229 A.D.2d 751; Matter of Wells [Utica Observer-Dispatch Utica Daily Press-Roberts], 87 A.D.2d 960, affd sub nom. Matter of Di Martino [Buffalo Courier Express Co.-Ross], 59 N.Y.2d 638). Therefore, there is a question of fact as to whether Lyons was an employee of the appellant or an independent contractor at the time of the accident (see, Carrion v. Orbin Messenger, 82 N.Y.2d 742; Valdez v. Melba Utica Packing Co., 226 A.D.2d 627).