Prior to January 1, 1983, the employment status for services performed was determined
on an individual basis, using the common-law control test.
Income derived for services performed after December 31, 1982, will be considered
The Small Business Job Protection Act of 1996, HR. 3448, Section 1118 expanded the
definition of "direct sellers" to include persons engaged in the delivering or distribution
of newspapers or shopping news for federal income tax purposes.