New York’s longstanding position has been that taxable receipts for sales tax purposes include the amount of any coupon or discount. Its sales tax regulations distinguish between store-sponsored discounts that manufacturers do not reimburse and discounts that are reimbursed by manufacturers. In the former case, “the tax is due from the purchaser only on the discounted price, which is the actual receipt,” and in the latter case, “the tax is due on the full amount of the receipt,” without regard to the discount.
Source: fkks.com
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