Legality of commission only job offer in a salon

Hello,
Recently, I was offered a job in a salon. The offer is as follows:
Commission only 60/40 salon, I buy all product. Payments would run through the salon till. I was told I would need to get a dba license as well. Hmmm? Not sure why, unless I wanted to use a fictitious name as my business??? (I am a recent cosmetology graduate)

I got the impression that she was offering commission pay and wanting me to operate as an independant contractor?

It is my understanding that commission only pay would be one indicator that I was actually an employee, not an independant contractor. An employee cannot also be an independant contractor.

I believe the salon owner wants to have her cake and eat it too. Am I correct that the salon owner would be breaking the law i.e. by not withholding taxes etc. on a person who is really an employee?
Who would be liable to the IRS in this situation.. Salon owner or me? I'm thinking.. this job is not for me. What do you think?
Thank you for your help.