Multistate sales tax law has different rules for advertising direct mail versus transactional direct mail. In addition, different rules apply to sub-categories of these two types of direct mail. This policy statement defines the different types of direct mail as recognized by Harland Clarke's tax rules.
Many direct mail programs distribute direct mail in multiple states. Multistate distributions require the selling price for a product to be allocated based on the "sourcing" rules applied by the taxing jurisdictions that are part of the distribution. This document describes the allocation processes applied by Harla…