Effective July 1, 2005, mailing lists and databases used to send direct mail are exempt from Utah sales and use tax. A mailing list or database is defined in Utah as “containing information that includes one or more names or addresses.” This exemption applies to the sale of mailing lists and databases used to send direct mail if such items are transferred in printed or electronic formats. (2005 UT S 194, Effective July 1, 2005)