Many direct mail programs distribute direct mail in multiple states.  Multistate distributions require the selling price for a product to be allocated based on the "sourcing" rules applied by the taxing jurisdictions that are part of the distribution.  This document describes the allocation processes applied by Harland Clarke to advertising direct mail and transactional direct mail, including the process applied to avoid a conflict in state allocation rules.  This document also refers to an election a client may make to affect the allocation applied by Harland Clarke.