COVID-19 Penalty Relief: You may ask us to cancel or reduce filing or payment penalties if you have a reasonable cause or are negatively affected by the COVID-19 pandemic. For more information, updates, and resources, see Our Response to COVID-19.
Generally, customers buy discount vouchers and group coupons online and then bring them to the retailer for the discount. The purchase of a discount is not taxable. If the item (or service) is taxable, charge sales tax when the voucher or coupon is redeemed.
Do you know how much the customer paid for the voucher?
Charge sales tax on:
Amount paid for the discount voucher
Face value of the discount voucher
Note: Your records must support the tax calculation.