§1967.__Direct mail sourcing

The State Tax Assessor, by rule, may establish procedures whereby a purchaser of direct mail that is not a holder of a direct payment permit shall provide to the seller in conjunction with the purchase either a direct mail form prescribed by the assessor or information to show the jurisdictions to which the direct mail is delivered to recipients. Upon receipt of a direct mail form, the seller is relieved of its obligation to collect, pay or remit the applicable tax, and the purchaser is obligated to pay the applicable tax directly to the assessor. The direct mail form remains in effect for all future sales of direct mail by that seller to that purchaser until it is revoked in writing. Upon receipt of information from the purchaser showing the jurisdictions to which the direct mail is delivered to recipients, the seller shall collect the tax according to the delivery information provided by the purchaser. In the absence of bad faith, the seller is relieved of any further obligation for tax on any transaction for which the seller has collected tax in accordance with the delivery information provided by the purchaser. If the purchaser of direct mail is not a holder of a direct payment permit under section 1966 and does not provide the seller with either a direct mail form or delivery information, the seller shall collect the tax in accordance with section 1817, subsection 2, paragraph E.__Rules adopted pursuant to this section are routine technical rules as defined in Title 5, chapter 375, subchapter 2-A.

§1968.__Multiple points of use

1.__Certificate of exemption.__The State Tax Assessor, by rule, shall establish procedures whereby a business purchaser that is not a holder of a direct payment permit under section 1966 that knows at the time of its purchase of a digital good, computer software or taxable service that the digital good, computer software or taxable service will be concurrently available for use in more than one jurisdiction provides to the seller an exemption certificate claiming multiple points of use in a form prescribed by the assessor. Upon receipt of the exemption certificate, the seller is relieved of its obligation