Multi-Level Marketing Firms

Sections 63-3610, 63-3612, Idaho Code 01. Multi-Level Marketing Firm. A multi-level marketing firm is an organization that can convey to a person the right to sell a product and the right to convey those rights to another person. (3-31-22) 02. Requirement of Multi-Level Marketing Firms to Collect Tax. Multi-level marketing firms collect the sales and use tax on all tangible personal property sold by the multi-level marketing firm through such agents, whether or not the agents are independent contractors. (7-1-26)