Section 280-RICR-20-70-1.5 - DefinitionsA. "Advertising and promotional direct mail" means printed material that meets the definition of "direct mail," in R.I. Gen. Laws § 44-18-7.1(j), the primary purpose of which is to attract public attention to a product, person, business or organization, or to attempt to sell, popularize or secure financial support for a product, person, business or organization. As used in this § 1.5(A) of this Part, the word "product" means tangible personal property, a product transferred electronically or a service.B. "Certified Service Provider (CSP)" means an agent certified under the SSUTA to perform all the seller's sales and use tax functions, other than the seller's obligation to remit tax on its own purchases.C. "Other direct mail" means any direct mail that is not "advertising and promotional direct mail" regardless of whether "advertising and promotional direct mail" is included in the same mailing. The term includes, but is not limited to: 1. Transactional direct mail that contains personal information specific to the addressee including, but not limited to, invoices, bills, statements of account, payroll advices; a. Any legally required mailings including, but not limited to, privacy notices, tax reports and stockholder reports; andb. Other non-promotional direct mail delivered to existing or former shareholders, customers, employees, or agents including, but not limited to, newsletters and informational pieces. Other direct mail does not include the development of billing information or the provision of any data processing service that is more than incidental.D. "Purchaser" means a person to whom a sale of personal property is made or to whom a service is furnished.E. "Seller" means a person making sales, leases, or rentals of personal property or services.F. "State" means the State of Rhode Island and Providence Plantations.G. "SSUTA" means Streamlined Sales and Use Tax Agreement.280 R.I. Code R. § 280-RICR-20-70-1.5