A rule regarding Washington use tax on promotional material is modified to provide information about the responsibilities of both buyers and sellers that are directly related to delivery charges associated with direct mail. “Direct mail” includes tangible personal property supplied directly or indirectly by the purchaser to the seller containing printed material. Additionally, anything that aided the preparation of the promotional material for circulation will be subject to use tax. Some examples include envelopes, postages, labor, or other service charges. Postage or other delivery charges are considered part of the portion paid if the permit to use pre-cancelled stamps, a postage meter, or an imprint account for bulk mailings is in the name of the seller. The party providing the material is liable for both their own and the consumer’s payment on the sale of tangible personal property (Washington Regulation, WAC 458-20-17803, July 1, 2005).