HCC Tax Policy--Alternative Tax Headquarters Election
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, …
HCC Tax Policy--Geography Allocation for Direct Mail
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 Harla…
