Streamlined Sales and Use Tax Agreement (SSUTA) 313: Section 313 Direct mail sourcing

For advertising and promotional direct mail, the purchaser may give the seller a direct pay permit, an Agreement exemption certificate claiming direct mail (or another state-accepted statement), or information on the delivery jurisdictions. With a permit or certificate the seller, absent bad faith, is relieved of collecting and the purchaser sources the sale to the delivery jurisdictions and pays the tax; with delivery information the seller sources to those jurisdictions and collects, and is then relieved of further collection absent bad faith; with nothing, the sale is sourced under Section 310(A)(5) and the delivery state may refuse credit for tax paid. Other direct mail (transactional mail such as invoices and statements, legally required mailings, and non-promotional mail to existing contacts) is sourced under Section 310(A)(3), unless the purchaser gives a direct pay permit or a direct mail certificate, in which case the seller is relieved and the purchaser sources to the delivery jurisdictions and pays. Services count only where integral to producing and distributing printed direct mail; transactions including more than incidental billing development or data processing are outside the section; a bundled transaction is covered only where its primary purpose is advertising and promotional direct mail. Purchaser obligations, credit and refund rights are preserved, and the section does not decide taxability.