Washington has issued a special notice on the sourcing rule changes for direct mail sellers. Effective July 26, 2009, sellers of direct mail originating in Washington and delivered to another location within Washington collect sales tax based on the address from which the direct mail is shipped, unless the purchaser provides a direct pay permit or SSUTA exemption certificate claiming “direct mail.” If the seller can document that any portion of the direct mail is delivered outside Washington, the seller is not required to collect Washington’s sales tax on that portion. (Special Notice, Washington Department of Revenue, July 2, 2009)