To resolve potential conflicts in multistate sourcing rules, Harland Clarke applies the sourcing rules set by the client's headquarters state as identified in the sold-to address on the client's invoice.  Since the sold-to address may not accurately reflect the client's headquarters address for a variety of reasons, clients may elect an alternative tax headquarters address for tax sourcing purposes.  This document describes the headquarters rule and the election process for identifying an alternative tax address.  This document also contains a copy of the required client election form.