Direct Pay Permit for Sales and Use Taxes on Direct Mail A direct pay permit (DPP) for direct mail allows a business to make all of its purchases of direct mail without payment of sales and use tax to vendors. A business with a direct pay permit assumes responsibility for payment of all applicable taxes on direct mail directly to the Department. A direct pay permit issued for direct mail does not apply to the purchase of any tangible personal property or service other than the purchase of direct mail. The General Statute defines direct mail as "printed material delivered or distributed by the United States Postal Service or other delivery service to a mass audience or to addresses on a mailing list provided by the purchaser or at the direction of the purchaser when the cost of the items is not billed directly to the recipients. The term includes tangible personal property supplied directly or indirectly by the purchaser to the direct mail seller for inclusion in the package containing the printed material. The term does not include multiple items of printed material delivered to a single address." A business may request permission from the Secretary of Revenue to discharge its sales and use tax liability on direct mail directly to the Department by completing Form E-595C, Application for Direct Pay Permit, Sales and Use Taxes for Direct Mail. The authorization by the Secretary is conditioned upon full compliance with the provisions of the Sales and Use Tax Law and timely payment of all taxes due. A taxpayer authorized to discharge their liability in this manner is issued a numbered direct pay permit to purchase direct mail subject to sales or use tax without payment of tax to vendors. The vendor's liability is relieved when the vendor secures a copy of the direct pay permit or when the vendor secures the information as to a purchaser's name, address, type of business, reason for exemption, and exemption number. A business, which has been issued a permit for direct mail must file sales and use tax returns, remit the sales and use taxes due on the direct mail, and maintain records that clearly reflect the tax liability. The database at the following weblink contains the names and permit numbers of current Direct Pay Permit holders: Firms Assigned Direct Pay Permits for Sales and Use Taxes on Direct Mail Refer to the Sales and Use Tax Bulletin for Direct Pay Permits for additional information.