The printer is located outside Alabama. The mailing list contains the names of people located within Alabama and people located outside Alabama. Use tax is due on the printed matter addressed to people within Alabama. The printer is located within Alabama. The mailing list contains names of people located within Alabama and people located outside Alabama.
Sales tax is due on the printed matter addressed to people within Alabama.
Sales tax is not due of the printed matter addressed to people outside Alabama since these sales qualify for exemption as sales in interstate commerce. The postage paid by the printer to the U. S. Postal Service would not be included in the measure of tax if billed by the printer to the customer as a separate charge and paid by the customer.