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(i) engaged in the trade or business of selling or soliciting

the sale of consumer products to any buyer on a

buy-sell basis or a deposit-commission basis, or any

similar basis which the United States Secretary of

Treasury or his delegate prescribes by regulations for

resale by the buyer or any other person in the home or

otherwise than in a permanent retail establishment, or

(ii) 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.

(B) To be a “direct seller,”

(i) substantially all the remuneration whether or not paid in

cash for the performance of the services described

under this definition must be directly related to sales or

other output, including the performance of services,

rather than to the number of hours worked, and

(ii) the services performed by the person must be

performed pursuant to a written contract between the

person and the person for whom the services are

performed and the contract provides that the person will

not be treated as an employe with respect to the services

for Federal tax purposes.

((20) added Oct. 30, 1996, P.L.738, No.133)

(21) Services performed by a full-time student in the employ of an

organized camp if:

(A) the camp did not operate for more than seven months in the

calendar year and did not operate for more than seven

months in the preceding calendar year; or had average gross

receipts for any six months in the preceding calendar year

which were not more than thirty-three and one-third per

centum (33 ⅓%) of its average gross receipts for the other

six months in the preceding calendar year; and

(B) the full-time student performs services in the employ of the

camp for less than thirteen calendar weeks in any such year.