Publication 235
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Note: Sales of catalogs and their mailing envelopes
that are designed to advertise and promote the sale
of merchandise or to advertise the services of indi-
vidual business firms are exempt from tax. An
exemption also applies to printing or imprinting
services that result in such catalogs and their mail-
ing envelopes. “Catalog” means a printed and
bound, stitched, sewed, or stapled book containing
a list and description of property or services for
sale, regardless of whether a price is specified.
Printed materials that are not bound, stitched,
sewed, or stapled, cannot meet the definition of
“catalog.” For example, an advertising pamphlet
that is printed on a single sheet of paper and simply
folded one or more times, without being bound,
stitched, sewed or stapled, does not meet the defi-
nition of “catalog,” and the exemption does not
apply.
The sales price of direct mail does not include sep-
arately stated delivery charges. For purposes of the
sale of direct mail, “separately stated delivery
charges” means charges by a seller to prepare and
deliver the direct mail to a location designated by
the purchaser of the direct mail, including charges
for transportation, shipping, postage, handling,
crating, and packing, that are separately stated on
the invoice, bill of sale, or similar document that
the seller gives to the purchaser.
1. Sales from October 1, 2009 through May 26,
2010
Parts a. through c., below, give the location of a
sale of direct mail. Part d., below, provides the
location of a sale of services (e.g., the customer
provides the paper and a printer provides the
printing and mailing services).
a. Purchaser does not provide a direct pay
permit, exemption certificate claiming
direct mail, or certain other information.
The sale of direct mail takes place at the lo-
cation from which the direct mail is shipped
if the purchaser does not provide the seller
one of the following:
• A direct pay permit,
• An exemption certificate (Form S-211
or Form S-211-SST) claiming direct
mail, or
• Other information that indicates the ap-
propriate taxing jurisdiction to which
the direct mail is delivered to the ulti-
mate recipients.
If the seller ships the direct mail from Wis-
consin, the seller’s entire charge for the
direct mail is subject to tax, excluding sepa-
rately stated delivery charges.
If the seller ships the direct mail from a loca-
tion outside of Wisconsin, the purchaser is
liable for the use tax on its purchase price of di-
rect mail, excluding any separately stated
delivery charges, that relate to direct mail
shipped to addresses in Wisconsin. No credit
for taxes paid to another state is allowed as a
credit against the Wisconsin use tax due.
b. Purchaser provides direct pay permit or
exemption certificate claiming direct
mail. If the purchaser provides an exemp-
tion certificate claiming direct mail or a
direct pay permit to the seller, the purchaser
shall pay or remit, as appropriate, to the de-
partment the use tax on all purchases for
which the tax is due. The seller is relieved
from liability for collecting sales tax. Wis-
consin tax is due for charges by the seller,
excluding any separately stated delivery
charges, that relate to direct mail shipped to
addresses in Wisconsin.
c. Purchaser provides delivery information.
If the purchaser provides delivery infor-
mation indicating the jurisdictions to which
the direct mail is to be delivered to the re-
cipients, the sale takes place in those
jurisdictions. The seller must collect and
remit the tax according to the delivery in-
formation provided by the purchaser and, in
the absence of bad faith, the seller is re-