(15) The term "employment" shall not include:

(p) Service performed by a "direct seller" if:

(i) 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 department prescribes by regulations, for resale (by the buyer or any other person) in the home or  otherwise than in a permanent retail establishment; or such person  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;
(ii) Substantially all the remuneration (whether or not paid in cash) for the performance of the services described in item (i) of this subparagraph is directly related to  sales or other output (including the performance of services) rather than to the number of hours worked; and
(iii) The services performed by the person are performed pursuant to a written contract between such person  and the person for whom the services are performed and such  contract provides that the person will not be treated as an employee with respect to such services for federal tax purposes.

• MISS. CODE ANN. Sec. 71-5-11 (15) (p)

  MISS. CODE ANN. Sec. 71-5-11 (15) (p)