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Discounts and Coupons
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Discounts and coupons allow customers to buy lodging at a reduced price. The taxable price depends on if you are reimbursed for the discount or coupon being redeemed.
| Are you reimbursed by a third party? | Charge sales tax on: |
|---|---|
| Yes | Total sales price before your subtract the discount amount |
| No | Sales price after you subtract the discount amount |
Daily Deal Website Vouchers and Coupons
Generally, customers buy discount vouchers and group coupons online and then bring them to the retailer for the discount.
The purchase of a discount voucher is not taxable. If the item (or service) is taxable, charge sales tax when the voucher or coupon is redeemed. See the following table for details.
| Do you know how much the customer paid for the voucher? | Charge sales tax on: |
|---|---|
| Yes | Amount paid for the discount voucher |
| No | Face value of the discount voucher |
Note: You must keep records showing how you calculated the tax.
For more information, see Coupons, Discounts, and Other Forms of Payment.