An out-of-state commercial printer or mailer engaged in business in Kentucky is not required to collect use tax on sales of certain printing or direct mail advertising materials. To qualify, the advertising materials must be printed out-of-state and delivered out-of-state to the U.S. Postal Service for mass mailings to Kentucky residents who are not purchasers of the materials. In addition, the printer or mailer must maintain sales records to assist the Kentucky Department of Revenue and file reports if requested by the Department. If the printer or mailer agrees with these requirements, the purchaser of the advertising material becomes solely responsible for reporting and paying use tax. (H.B. 557, Laws 2006)