Rate Locator System: Default Addresses
The sourcing rules provide that, in certain situations, you may default to the location of the address of the purchaser found in your business records or the address for the purchaser that was obtained during the applicable transaction. Please review the rules for the applicability of these default rules. Default Rules. The use of these default rules only applies when you could not ascertain the address of the point of delivery. An example would be when you deliver the product to a shipper without knowing where the shipper will deliver the product. You may use these default rules unless you are knowingly participating in a fraud or acting with gross indifference, e.g., by intentionally employing an address for the purchaser that you know is not valid.