Except as otherwise provided in subsection (b), the association of two or more persons to carry on as co-owners of a business for profit forms a partnership, whether or not the persons intend to form a partnership.
An association formed under a statute other than this chapter, a predecessor statute, or a comparable statute of another jurisdiction is not a partnership under this chapter.
In determining whether a partnership is formed, the following rules apply:
Of a debt by installments or otherwise;
For services as an independent contractor or of wages or other compensation to an employee;
Of rent;
Of an annuity or other retirement or health benefit to a beneficiary, representative, or designee of a deceased or retired partner;
Of interest or other charge on a loan, even if the amount of payment varies with the profits of the business, including a direct or indirect present or future ownership of the collateral, or rights to income, proceeds, or increase in value derived from the collateral; or
For the sale of the goodwill of a business or other property by installments or otherwise.