Sales to Commercial Farmers Taxable Without Proof of Exemption

https://www.ttrus.com/article.php?id=928

Register Now for New Georgia Direct Pay Permits

http://www.windwardtax.com/news/register-now-for-new-georgia-direct-pay-permits

Georgia DOR Is Making Big Changes to Direct Pay Permit Rules

http://www.salestaxsupport.com/blogs/state/georgia/georgia-dor-is-making-big-changes-to-direct-pay-permit-rules/

IMPORTANT NOTICE: DIRECT PAY PERMIT AND USE TAX EXEMPTION FOR CERTAIN BOAT, AIRCRAFT, AND QUALIFIED JET ENGINE CHARGES AND SERVICES

http://www.dornc.com/taxes/sales/impnotice071516_dppboatandaircraft.pdf

The Georgia Department of Revenue has adopted an amendment to Rule 560-12-1-.16 "Direct Pay Reporting."

https://dor.georgia.gov/sites/dor.georgia.gov/files/related_files/document/LATP/Regulation/560-12-1-.16%20Direct%20Pay%20Reporting.pdf

Georgia ~ Sales and Use Tax: DOR Amends Direct Pay Permit Rule, Seeks Comments on Proposed Re-Amendment

http://news.cchgroup.com/index.php/tax-headlines/state-tax-headlines/georgia-sales-and-use-tax-dor-amends-direct-pay-permit-rule-seeks-comments-on-proposed-re-amendment/

A Direct Shot: Georgia Department of Revenue Proposes Regulation Eliminating Refund Interest for Direct Pay Permit Holders

http://www.stateandlocaltax.com/policy-and-legislation/a-direct-shot-georgia-department-of-revenue-proposes-regulation-eliminating-refund-interest-for-dire/

Seller’s Sales Tax v Buyer’s Use Tax – Compliance Q&A

http://www.avalara.com/blog/2016/01/25/sellers-sales-tax-v-buyers-use-tax-compliance-qa/

TENNESSEE DEPARTMENT OF REVENUE CREATES REMOTELY ACCESSED SOFTWARE DIRECT PAY PERMIT FORM

https://www.vertexsmb.com/insights/tennessee-department-revenue-creates-remotely-accessed-software-direct-pay-permit-form/

Direct Pay Permits Cure Some Sales Tax Headaches

http://www.windwardtax.com/news/direct-pay-permits-cure-some-sales-tax-headaches

Georgia to Change “Direct Pay Permit” Rules

http://us2.campaign-archive1.com/?u=a8f171067df53388b2ebdb86e&id=ba7932002d

Oklahoma: Farmers Markets Are No Longer Special - Direct Pay Permits

http://www.taxrates.com/blog/2014/09/05/oklahoma-farmers-markets-longer-special/

Minnesota ~ Sales and Use Tax: Indirect Audit Appropriate Only for Year When Taxpayer’s Books and Records Not Available | |

http://www.cchgroup.com/wordpress/index.php/tax-headlines/state-tax-headlines/minnesota-sales-and-use-tax-indirect-audit-appropriate-only-for-year-when-taxpayers-books-and-records-not-available/

Missouri Revenue Department's directive to pay sales taxes stuns arts groups - KansasCity.com

http://www.kansascity.com/2014/04/07/4944196/missouri-revenue-departments-directive.html

New York: When to Pay Sales Tax Directly to Tax Department | TaxRates.com

http://www.taxrates.com/blog/2014/03/12/new-york-when-to-pay-sales-tax-directly-to-tax-department/

Sales Tax on Out-of-State Deliveries? Misery Is Spelled M-i-s-s-o-u-r-i : SALT Shaker : State & Local Tax Attorneys : Sutherland Asbill & Brennan Law Firm

http://www.stateandlocaltax.com/noteworthy-cases/sales-tax-on-out-of-state-deliveries-misery-is-spelled-m-i-s-s-o-u-r-i/

Several states take the position that the common carrier is, essentially, acting as an agent for the buyer when the buyer pays the carrier directly.  This isn't unheard of.

Colorado – How to Document Sales to Retailers, Tax-Exempt Organizations and Direct Pay Permit Holders | The SALT Report

http://report.saltcpa.com/2013/12/colorado-how-to-document-sales-to-retailers-tax-exempt-organizations-and-direct-pay-permit-holders/?utm_source=rss&utm_medium=rss&utm_campaign=colorado-how-to-document-sales-to-retailers-tax-exempt-organizations-and-direct-pay-permit-holders&utm_reader=feedly#.UsrwFrQWmGw

New York – Use of Indirect Audit Method Upheld – Payne Avenue Pizza & Subs, Inc. (DTA 824327) | The SALT Report

http://report.saltcpa.com/2013/10/new-york-use-of-indirect-audit-method-upheld-payne-avenue-pizza-subs-inc-dta-824327/?utm_source=feedly#.UnEuohCKCSY