I paid attention to this part:

"General Liability Requirements
A business is liable for state reemployment tax if, in the current or preceding calendar year, the employer: (1) has paid at least $1,500 in wages (which includes paying $800 each to two workers) in a calendar quarter; or (2) has had at least one employee (does not need to be the same employee) for any portion of a day in 20 different weeks within the same calendar year; or (3) is liable for federal unemployment tax."