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Multilevel Marketer Agreements

General Information

Multilevel marketer companies may enter into a written contract with the Department to collect and remit state and local option sales taxes on sales of tangible personal property to independent distributors for resale and remit the taxes directly to the Department.

To be eligible for the multilevel marketer's program, the company must meet certain eligibility requirements and agree to certain terms in the multilevel marketer agreement as set forth in Iowa Administrative Code rule 701--4.1, subrules (3) and (4).

All written contacts with the Department should be sent to:

Compliance Services Unit
Iowa Department of Revenue
PO Box 10465
Des Moines, Iowa 50306-0456

For More Information

Email Iowa Taxpayer Services or

Call 1-800-367-3388 or 515-281-3114, or

Send a written request to:

Compliance Division Unit
Iowa Department of Revenue
PO Box 10465
Des Moines, IA 50306 - 0456