- Illinois said Deal-of-the-Day vouchers are generally sales of nontaxable intangibles when sold.
- Redeeming a voucher for a round of golf is a nontaxable service if no tangible personal property is transferred.
- If the voucher is redeemed for tangible items like golf balls or a golf hat, the redemption is a taxable sale.
- Tax must be based on the customer’s actual voucher price if known; otherwise, it is based on the voucher’s full value or the course’s normal price.
Source: vitallaw.com
Note that this post was (partially) written with the help of AI. It is always useful to review the original source material, and where needed to obtain (local) advice from a specialist.
