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BTLG Table of Contents > Sales and Use Tax Annotations > G > 280.0000 Gifts, Marketing Aids, Premiums and Prizes > Annotation 280.0380

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G

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280.0000 Gifts, Marketing Aids, Premiums and Prizes— Regulation 1670

Annotation 280.0380

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280.0380 Discount Coupons. A promoter contracts with restaurants and amusement operators to distribute discount coupons redeemable for $5.60 in meals and/or admissions. The promoter purchases the coupons from a printer for the fabricated cost thereof. The promoter sells coupons for $4.80 each to distributors who use them at the contracting restaurants or amusements as payment for $5.60 worth of meals or admissions. The restaurant or amusement operator returns each coupon to the promoter who pays the restaurant or operator $4.40. The promoter is the consumer of the printed tickets and subject to tax measured by the amount paid by him for the printed tickets. 8/31/66.