Direct Seller Law and Legal Definition

“A direct seller is defined under 26 U.S.C. § 3508 as follows: Such person is engaged in the trade or business of selling (or soliciting the sale of) consumer products to any buyer on a buy-sell basis, a deposit-commission basis, or any similar basis which the Secretary prescribes by regulations, for resale (by the buyer or any other person) in the home or otherwise than in a permanent retail establishment, or is engaged in the trade or business of selling (or soliciting the sale of) consumer products in the home or otherwise than in a permanent retail establishment.” R Corp. v. United States, 1994 U.S. Dist. LEXIS 20314 (M.D. Fla. 1994)