Section 280-RICR-20-70-1.7 - Direct Mail SourcingA. Notwithstanding R.I. Gen. Laws § 44-18.1-11; 1. A purchaser of advertising and promotional direct mail may provide the seller with either a direct pay permit, a SSUTA certificate of exemption claiming "direct mail", or information showing the jurisdictions to which the advertising and promotional direct mail is delivered to recipients.2. If the purchaser provides a direct pay permit or direct mail exemption certificate referred to in paragraph A of this rule, the seller, in the absence of bad faith, is relieved of all obligations to collect, pay, or remit any tax on any transaction involving "advertising and promotional direct mail" to which the permit, certificate or statement applies. The purchaser shall source the sale to the jurisdictions to which the "advertising and promotional direct mail" is to be delivered to the recipients and shall report and pay any applicable tax due.3. If the purchaser provides the seller information showing the jurisdictions to which the advertising and promotional direct mail is to be delivered to recipients, the seller shall source the sale to the jurisdictions to which the advertising and promotional direct mail is to be delivered and shall collect and remit the applicable tax. In the absence of bad faith, the seller is relieved of any further obligation to collect any additional tax on the sale of advertising and promotional direct mail where the seller has sourced the sale according to the delivery information provided by the purchaser.4. If the purchaser does not provide the seller with any of the items listed in §§ 1.7(A)(1) through (3) of this Part, the sale shall be sourced to the address from which the advertising and promotional direct mail was shipped in accordance with R.I. Gen. Laws § 44-18.1-11(A)(5). Nothing in this paragraph shall limit a purchaser's obligation for sales or use tax to any state to which the advertising and promotional direct mail is delivered.B. If a purchaser of direct mail provides the seller with a direct pay permit, the purchaser shall not be required to provide a direct mail exemption certificate or delivery information to the seller.C. The sale of "other direct mail" as defined in § 1.5 of this Part is not subject to tax in Rhode Island. 280 R.I. Code R. § 280-RICR-20-70-1.7