Washington Commercial Printer Must Follow Destination-Based Sourcing

As Washington follows the Streamlined Sales and Use Tax Agreement’s destination-based sourcing rules, a commercial printer that performs bid distribution and other printing jobs was required to source its print jobs and sales of paper and supplies to the location where the customer takes receipt of those items. The taxpayer did not qualify for the direct mail sourcing rule because it delivers its own products and does not deliver its printed material by U.S. mail or other delivery service to a mass audience. (Tax Determination No. 09-0203, Washington Department of Revenue, July 31, 2009, released April 30, 2010)

Posted on May 18, 2010