(18) Services performed by a direct seller, provided that:

(A) Such individual:

(i) Is engaged in the trade or business of selling or soliciting the sale of consumer products, including services or other intangibles, to any buyer on a buy-sell basis, a deposit-commission basis, or any similar basis for resale by the buyer or any other person in the home or otherwise than in a permanent retail establishment; or

(ii) Is engaged in the trade or business of selling or soliciting the sale of consumer products, including services or other intangibles, in the home or otherwise than in a permanent retail establishment;

(B) Substantially all the remuneration, whether or not paid in cash, for the performance of the services described in subparagraph (A) of this paragraph is directly related to sales or other output, including the performance of services, rather than to the number of hours worked; and

(C) The services performed by the individual are performed pursuant to a written contract between such individual and the person for whom the services are performed and such contract provides that the individual will not be treated as an employee for federal and state tax purposes.

History: Code 1981, § 34-8-35, enacted by Ga. L. 1991, p. 139, § 1; Ga. L. 1993, p. 323, § 1; Ga. L. 1994, p. 97, § 34; Ga. L. 1994, p. 640, § 1; Ga. L. 1994, p. 1717, § 1; Ga. L. 2005, p. 1200, § 1/HB 520; Ga. L. 2006, p. 822, § 1/SB 486; Ga. L. 2007, p. 394, § 1/HB 443; Ga. L. 2012, p. 580, § 6/HB 865; Ga. L. 2022, p. 499, § 1/HB 389.

Ga. Code Ann. § 34-8-35(18)