Which statement about an independent contractor is true?

An independent contractor is typically responsible for their own business expenses, which includes purchasing their own supplies. This arrangement differentiates them from employees who are usually provided with the necessary tools and resources by their employer. By purchasing their own supplies, independent contractors maintain a level of autonomy that is central to their role. This allows them to tailor their work environment and the materials they use to better suit their business needs.

The other statements do not accurately reflect the nature of independent contractors. For instance, independent contractors receive a 1099 form for tax purposes, not a W-2, which is reserved for employees. They are also responsible for paying their own taxes and are not exempt; this includes self-employment taxes. Lastly, while many independent contractors may choose to offer mobile massage sessions, there is no requirement that they must do so, as they have the flexibility to determine how they want to provide their services.