Sales Tax Treatment of Direct Mail and Online Communications Post-Wayfair

Description

State sales and use tax treatment of promotional and non-promotional direct mail and electronic communications has been significantly affected since the U.S. Supreme Court's decision in Wayfair. Customer communications delivered both in a printed format and via the internet are a substantial part of corporate marketing and customer satisfaction, but state sales tax regulations regarding such communications are varied and challenging. Company tax professionals and advisers must stay abreast of trends in state sales and tax regulations.

Questions and potential problems abound with direct mail and electronic communications. How does the Wayfair decision impact the tax treatment of direct mail and electronic communications? What is the location for sales or use tax sourcing? Does taxability of a communication change when delivered over the internet instead of shipped? If you outsource production and delivery of statements to recipients on a digital customer list, are you making a taxable purchase of goods or a non-taxable purchase of services? What are the use tax implications of direct mail? Can a state declare nexus based merely upon the mailing of company promotional materials there?

Listen as our panel of experienced sales tax advisers helps clarify the confusion over state tax policy concerning the delivery of both promotional and non-promotional communications for tax specialists who deal in that industry and for state tax consultants.