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…
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, …
