MLM / Direct Sales Tax

Read MLM/Direct Sales Law updates, articles, and legal commentary from leading lawyers and law firms:
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Aegerter v. Oregon Department of Revenue, 11 Or. Tax 399 (1990)

Aegerter v. Oregon Department of Revenue

The Oregon Tax Court held that the losses could be properly deducted if the taxpayer could show that they were engaged in a business for profit. The taxpayers in this case could not show that three of the four lines of...more

Amway Corp. v. Director of Revenue , 794 S.W.2d 666 (1990)

Alpine Industries v. Strayhorn

The Texas Court of Appeals held that Alpine was properly held to be liable for sales tax on units sold in Texas. The company argued that its distributors were independent contractors and did not meet the state's definition of...more

Amway Corp. v. Director of Revenue , 794 S.W.2d 666 (1990)

Amway Corp. v. Director of Revenue

The Missouri Supreme Court held that Missouri could impose its net income tax on Amway's sale of distributorships within the state. Amway contended that federal law prohibits the imposition of state income taxes on revenue...more

Dot Foods v. Washington Dept. of Revenue , 215 P.3d 185 (2009)

Dot Foods v. Washington Dept. of Revenue

The Washington Supreme Court, in a sharply divided decision, held that it was improper to change the statutory interpretation without a change in the underlying statute, and the new interpretation did not comport with the...more

Brown v. Coleman , 318 Md. 56 (1989)

Brown v. Coleman

The Maryland Court of Appeals held that the IRS had priority in collecting taxes due from the sale the assets of the promoter of an illegal pyramid scheme. The court had appointed a receiver to liquidate the assets of the...more

Timberland Sales v. Employment Division, 530 P.2d 880 (Or.App 1985)

Are independent "managers" and "dealers" of Tupperware employees of the company for payroll tax purposes?

The Oregon Court of Appeals upheld the decision of the Employment Division hearing referee finding the managers and dealers were employees of the Oregon Tupperware distributor, Timberland Sales. Although the managers and...more

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