Rhode Island has amended its sales and use tax regulation covering direct mail sourcing to maintain compliance with the Streamlined Sales Tax Agreement. The regulation has been amended to specify that a sale of advertising and promotional direct mail is sourced to the address from which it was shipped if the purchaser does not provide the seller with a direct pay permit, direct mail exemption certificate, or information showing the jurisdictions where the direct mail will be delivered.(Reg. SST 13-01, Rhode Island Division of Taxation, effective May 1, 2013)