The characteristics of the University informing our decision in that case are the same here. Although we did not use the specific term "governmental entity" in Phillips, certainly an entity that is established by statute, is governed and controlled solely by the General Assembly, owns property through money appropriated by the General Assembly, and whose very essence is public use and service is a governmental entity, is to be treated in the same manner as municipalities for the purposes of the Act. In a situation in which an employee of an independent contractor sues a private entity that owns a project, we have applied the "normal work test" to determine whether the injured party was engaged in the trade, business, or occupation of the owner at the time of his or her injury. See Bassett Furniture Indus., Inc. v. McReynolds, 216 Va. 897, 902-03, 224 S.E.2d 323, 326-27 (1976); Johnson v. Jefferson Nat'l Bank, 244 Va. 482, 485, 422 S.E.2d 778, 780 (1992). However, the normal work test does not apply to the determination of the trade, business, or occupation of a governmental entity.
In the present case, it is plain that plaintiff was injured while engaged in the State's business of distributing liquor to its local agencies. See 7 V.S.A. § 104(2) (commissioner shall supervise operation of local agencies for sale and "distribution" of spiritous liquors); see Johnson v. Jefferson Nat'l Bank, 422 S.E.2d 778, 780 n. 1 (Va. 1992) (determining whether employee is engaged in business of public entity requires examination of nature of business mandated or authorized by legislative authority). While we recognize that the State's relationship to Nelson Trucking in this case is not identical to the general contractor-subcontractor context at a construction site, nothing in § 601(3) or any of the other provisions of the Workers' Compensation Act suggest that the State should be precluded from obtaining the status of statutory employer in this case.