New York has issued collecting and reporting instructions for printers, mailers, and printer-mailers on sales made on and after September 1, 2008. A printer delivering printed matter to a mailer is required to collect the sales tax on the entire charge, unless proof of the portion to be mailed to persons outside New York is furnished to the printer. A mailer or printer-mailer is required to collect sales tax on all taxable charges for printed matter mailed to persons in New York State, whether mailed from within or outside New York. Records must also be maintained to show what portion of materials were mailed to persons outside and inside New York State. If mailing records are not adequate to show the destinations of the printed matter, an alternative method may be used, provided certain conditions are met. The alternative method cannot be used for printed matter upon which clerical, office typing, or computer printing operations are required to make the printed matter acceptable to the individual recipient or the sender. The publication also discusses transactions involving promotional materials. (Collection and Reporting Instructions for Printers and Mailers, New York State Department of Taxation and Finance, Publication 831, August 2008)