Effective July 1, 2007, charges for delivery of direct mail are not subject to Kansas sales or compensating use tax when the delivery charge is separately-stated on the invoice. “Direct mail” means printed material delivered or distributed by United States mail or other delivery services to a mass audience or to addressees on a mailing list provided by the purchaser at the direction of the purchaser when the cost of the items are not billed directly to the recipients. This legislative change is an exception to the general rule that requires sales/compensating use tax to be paid on delivery charges. (Notice 07-06, Kansas Department of Revenue)