State Authorized Multi-Level Marketing Agreements

State Law

Section 237-9(e) of the Hawaii Revised Statutes allows a company engaged in network marketing, multi-level marketing, or similar business to obtain a single general excise license for all of its direct sellers doing business in Hawaii. The company would then become the tax collection agent responsible for reporting, collecting, and paying over the taxes due under the general excise laws on behalf of its direct sellers who are covered by the tax collection agreement. The tax collection agent’s direct sellers shall be deemed to be licensed for Hawaii general excise tax purposes, provided that the licensure shall apply solely to the business activity conducted directly through the marketing arrangement.

If a multi-level marketing company chooses to become a collection agent on behalf of its direct sellers, the company must first enter into a tax collection agreement with the Department of Taxation. If you need assistance, we can answer your question via e-mail, Tax.Technical.Section@hawaii.gov , or by telephone, (808) 587-1577.

The following is a list of those companies whom have entered into an agreement with the State of Hawaii – Department of Taxation.

EXECUTED MLM AGREEMENTS AS OF June 30, 2017
Name Location Date Executed Date Cancelled
Advantage Marketing Systems, Inc. Oklahoma City, OK 12/06/2000  
Aihu, Inc. Delano, MN 02/18/2009  
AKEA LLC Raleigh, NC 03/04/2013  
Aloha Alarm LLC Aiea, HI 06/16/2017  
Alphay International, Inc. Blaine, WA 03/04/2013  
Amazon Herb Company Jupiter, FL 07/21/2006  
Ambre Industries, LLC Salt Lake City, UT 06/27/2014  
Amsoil Inc. Superior, WI 07/26/2007  
Amway Corporation Ada, MI 01/01/1999  
Annasa, Inc. Chatsworth, CA 06/02/2003  
Antioch Company (The) dba Creative Memories Yellowsprings, OH 01/28/2010  
Arbonne International, Inc. Aliso Viejo, CA 05/22/2001  
Asantae, Inc. Mesa, AZ 07/01/2014  
ASEA, LLC Holladay, UT 05/27/2010  
Avon Products Rye, NY 10/22/1982  
Barefoot CEO, Inc. Henderson, NV 05/14/2007  
Beads of Hope, Bead Design by You LLC Kansas City, MO 01/20/2006  
BeautiControl, Inc. Carrolton, TX 09/01/2016  
Beijo, Inc. Santa Clarita, CA 02/07/2011  
Bing Han (USA) Enterprises Ltd. Blaine, WA 08/05/2005  
Bona Clara LLC Boston, MA 04/24/2013  
B’s Purses and Accessories, LLC Louisville, KY 08/21/2007  
Changes International of Forth Walton Beach, Inc. Hauppauge, NY 11/22/1999  
Choffy, LLC Vancouver, WA 11/16/2012  
Cookie Lee, Inc. Irvine, CA 05/30/2003  
Creative Ideas for Living Birmingham, AL 09/11/2002  
Creative Memories Dallas, TX 06/15/2007  
Cyberwise.com Sarasota FL 06/24/2004  
Demarle At Home, Inc. Houston, TX 06/07/2006  
Depiction Bible Marketing Honolulu, HI 12/13/2001  
Dr. Organics, LLC Rogers, MN 09/05/2007  
Educational Development Corp. Tulsa, OK 11/18/2011  
eFusjon, Inc. Jackson, MS 01/05/2009  
Eniva Corporation Blaine, MN 02/17/2006  
Enlyten, LLC Tulsa, OK 02/07/2011  
Entertain with Ease Chicago, IL 06/22/2004  
Enzacta USA, LLC Spring Park, MN 07/01/2015  
Everyday Celebrations Inc. White Plains, NY 03/02/2006  
Excellent Partners USA, LLC Honolulu, HI 02/07/2011  
Family Books at Home East Rutherford, NJ 07/12/2004  
Financial Destination, Inc. Derry, NH 03/23/2006  
For Earth, Inc. Miami, FL 01/14/2009  
Fuel Freedom International LLC Altamonte Springs, FL 07/12/2006  
FVA Ventures, Inc. Troy, MI 09/07/2006  
GemStyle, Ltd. LLC Las Vegas, NV 01/28/2010  
Genesis Secret, LLC Austin, TX 11/08/2007  
GeneWize Life Sciences, Inc. Longwood, FL 11/12/2008  
Global Health Trax Inc. Vista, CA 11/25/2005  
HBX-Products for life, LLC dba HERBAX McAllen, TX 11/16/2012  
Health 4 Wealth Corporation (The) Largo, FL 10/18/2007  
Hitlab Promoter Inc. Montreal, Quebec, CA 07/02/2014  
Home Interiors & Gifts, Inc. Carrolton, TX 06/20/2002  
Homemade Gourmet, Inc. Canton, TX 11/25/2005  
In Home Arts, Inc. Norcross, GA 07/12/2006  
Isagenix International LLC Chandler, AZ 08/05/2005  
It Works Marketing, Inc. Grand Rapids, MI 04/01/2008  
Jamberry Nails LLC Lindon, UT 03/04/2013  
Japin USA, LLC Rosenberg, TX 01/15/2008 07/01/2008
Javalution Coffee Company Ft. Lauderdale, FL 02/07/2011  
Jennifer Ann, LLC Roanoke, TX 02/21/2017  
JGO, Inc. Aiken, SC 08/29/2005  
Joielle, LLC Boca Raton, FL 08/08/2003  
Kele, LLC Plainfield, IL 07/01/2008  
L’Bris Health & Beauty, Inc. dba L’Bri Pure N’ Natural Mukwonago, WI 11/18/2011  
Lifemax, Inc. Orlando, FL 03/04/2013  
LifeVantage Corporation South Jordan, UT 11/18/2011  
Limu Co., LLC Lake Mary, FL 01/29/2004  
Living Water Creations, LLC Mount Juliet, TN 05/07/2009 03/31/2010
LLR, Inc. Corona, CA 08/12/2016  
Lovebank.com, Inc. Wilmington, DE 04/23/2007  
Lyf Holdings, Inc. West Palm Beach, FL 02/07/2012  
Metabolife International, Inc. San Diego, CA 12/23/1999  
Miche, LLC South Jordan, UT 11/18/2011  
Million Dollar Body LLC Beverly Hills, CA 03/28/2007  
NHT Global, Inc. Dallas, TX 12/05/2006  
Nomades, LLC Keller, TX 11/18/2011  
Norwex Enviro Products Inc. Dauphin, Manitoba 06/22/2006  
Norwex USA, Inc. Addison, TX 03/14/2012  
Nu Skin United States, Inc. Provo, UT 08/01/1999  
NuCerity International, Inc. Dallas, TX 05/27/2010  
Nutrazon International, Inc. Irvine, CA 06/09/2009  
NYR Organic, Inc. North Bend, WA 03/31/2010  
Orenda International, LLC Tempe, AZ 04/24/2013  
Origami Owl LLC Chandler, AZ 06/01/2014  
Orovo, LLC Lindon, UT 01/30/2009  
Oxyfresh Worldwide, Inc. Spokane, WA 08/22/1999  
Pampered Chef (The) Addison, IL 11/18/2011  
Paparazzi LLC Hurricane, UT 03/04/2013  
Passion Parties, Inc. Brisbane, CA 01/29/2004  
Perfectly Posh, LLC Salt Lake City, UT 08/23/2016  
Phoenix Trading USA Ltd. Canton, MA 04/14/2011  
Premier Designs, Inc. Irving, TX 08/01/2017  
Princess House, Inc. Taunton, MA 05/09/2001  
Product Partners, LLC Santa Monica, CA 07/16/2010  
Pure Romance LLC Cincinnati, OH 01/01/2016  
Quixtar (formerly Amway) Ada, MI 11/14/2002  
Salu International, LLC Newnan, GA 02/07/2011  
Scentsy, Inc. Meridian, ID 07/30/2009  
Seasilver USA, Inc. Carlsbad, CA 01/29/2004  
Seeds of Blessing, Inc. St. Louis, MO 01/28/2010  
SereniGy Global, Inc. Miami, FL 06/08/2011  
Shaw King Enterprise LLC dba kikaPaprika Ventura, CA 09/12/2008  
Shelf Reliance International, LLC American Fork, UT 03/04/2013  
Shop 2 Earn Las Vegas, NV 03/31/2010  
SIBU, LLC South Jordan, UT 08/29/2005  
Silpada Designs LLC Lenexa, KS 02/07/2011  
SnackHealthy, Inc. Jupiter, FL 04/14/2011  
South Hill Designs Corp. Scottsdale, AZ 03/04/2013  
Stages of Beauty, LLC Cambridge, MA 03/14/2012  
Stampin’ Up! Inc. Riverton, UT 03/25/2008  
Suki Home Parties, LLC dba Bedroom Kandi Boutique Parties Portsmouth, NH 11/16/2012  
Taste of Home Entertaining, Inc. Brookfield, WI 05/04/2006  
Temptations Parties, Inc. Hillsborough, NC 02/07/2012  
Tiffany and Derrick, LLC dba Fluhme Pittsburgh, PA 06/08/2011  
Top Line Creations Salt Lake City, UT 12/14/2006  
Tupperware US Inc. Orlando, FL 03/31/2010  
Vector Marketing Corporation Olean, NY 04/12/2016  
Vollara, LLC Dallas, TX 01/28/2010  
WealthWorld, LLC Dallas, TX 06/09/2009  
WellnessPro, Inc. Encino, CA 02/09/2009  
WorldVentures Marketplace LLC Plano, TX 07/02/2014  
Worldwide Travel Butler, Inc. Lake Worth, FL 02/07/2012  
Xvita, LLC Meridian, ID 01/01/2008  
Yoli, Inc. Sandy, UT 01/28/2010  
Younique LLC Lehi, UT 12/01/2014  
ZRII, LLC Draper, UT 10/02/2008  

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Applying for a Multi-Level Marketing Agreement

If a company wishes to enter into the agreement with the State of Hawaii, Department of Taxation, they must:

  1. Complete and execute the State of Hawaii Basic Business Application (PDF);
  2. Send a check for $20.00, drawn on any U.S. bank, made payable to “Hawaii State Tax Collector”; and
  3. Complete two original copies of the State of Hawaii Multi-Level Marketing Company Excise Tax Agreement (Word), sign, date and return the originals to us at the following address:
    State of Hawaii
    Department of Taxation, Rules Office
    Multi-Level Marketing Agreement
    P.O. Box 259
    Honolulu, HI 96809-0259

Additional Related Information

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