A member state may opt to source all direct mail that both starts and ends inside its borders under this section. Where the purchaser gives a direct pay permit or an Agreement exemption certificate claiming direct mail, the seller is relieved absent bad faith and the purchaser reports and pays; such a certificate stays in force for future direct mail sales to that purchaser until revoked in writing. Otherwise the seller collects under Section 310(A)(5), except that for any portion it knows will be delivered to another state it collects under Section 313; a seller may instead elect Section 313 for all advertising and promotional direct mail. A purchaser taxed at origin owes no further tax to that state based on where it uses or delivers the mail in the state. The electing state must inform the Governing Board in writing at least sixty days before the quarter in which the election begins.
The graph holds this control, the 0 it maps to, and the evidence behind each claim, over MCP and REST.