R.I. Gen. Laws § 44-18.1-14 — Direct mail sourcing

(A) Notwithstanding § 44-18.1-11, a purchaser of direct mail that is not a holder of a direct pay permit shall provide
to the seller in conjunction with the purchase a Direct Mail Form or information to
show the jurisdictions to which the direct mail is delivered to recipients.
(1) Upon receipt of the Direct Mail Form, the seller is relieved of all obligations to
collect, pay, or remit the applicable tax and the purchaser is obligated to pay or
remit the applicable tax on a direct pay basis. A Direct Mail Form shall remain in
effect for all future sales of direct mail by the seller to the purchaser until it
is revoked in writing.
(2) 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 to collect tax on any transaction
where the seller has collected tax pursuant to the delivery information provided by
the purchaser.
(B) If the purchaser of direct mail does not have a direct pay permit and does not provide
the seller with either a Direct Mail Form or delivery information, as required by
subsection (A) of this section, the seller shall collect the tax according to § 44-18.1-11, subsection (A)(5). Nothing in this paragraph shall limit a purchaser’s obligation
for sales or use tax to any state to which the direct mail is delivered.
(C) If a purchaser of direct mail provides the seller with documentation of direct pay
authority, the purchaser shall not be required to provide a Direct Mail Form or delivery
information to the seller.