State Tax Issues to Consider With ‘Groupons’ And Other Third-Party ‘Deal-of-the-Day’ Programs

The Bloomberg BNA Tax Management Weekly State Tax Report filters through current state developments and analyzes those critical to multistate tax planning.

How internet-based discount coupons should be treated for sales tax purposes has been the subject of formal guidance in only a few states, but many others are starting to take notice. In this article, state tax consultant Sylvia Dion discusses the business models and state tax implications associated with these internet transactions, commonly known as “deal-of-the-day” programs.