Effective May 17, 2005, Washington retail sales and use and business and occupation (B&O) tax rules regarding delivery charges for direct mail have been modified to reflect recent statutory changes. A B&O tax deduction and a sales and use tax exemption are permitted on separately-stated delivery charges for direct mail. “Delivery charges” include charges by the seller for preparation and delivery to a location requested by the purchaser, including transportation, shipping, postage, handling, crating, and packing. Direct mail includes tangible personal property supplied by the purchaser, directly or indirectly, to the direct mail seller, including packaging containing the printed material, but not multiple items of printed material delivered to a single address (Washington State Law, H 2314, May 17, 2005).