Tax Type
Retail Sales and Use Tax
Description
Sales Price; Coupons
Topic
Taxability of Persons and Transactions
Date Issued
02-26-1974
Coupons issued by a manufacturer which are redeemed by a retailer are included in the sales price of an item for sales tax purposes. However, coupons issued by a retailer are not included in the sales price of an item. They are actually just an advertisement of a price discount given by the retailer.
Attorney General's Opinion