Direct Seller

Direct Seller means:
a person engaged in the trade or business of selling consumer products either directly or on a buy-sell basis, a deposit-commission basis, or any other, similar basis for resale by the buyer in his or her home. A direct seller may be treated as an independent contractor for purposes of employment and income tax liability. See Former IRC (check if this IRC provision is current here) §§3508(a) and (b)(2).

See the entries Income Tax and State Income Tax in the American Encyclopedia of Law.