Massachusetts Issues Final Directive on Applying Sales Tax To Third-Party “Deal-of-the-Day” Qualifying Promotional Vouchers
If you’re a frequent visitor to The State and Local Tax “Buzz”, you know that I’ve written several posts on the evolving state tax developments dealing with how states are opting to “tax” Groupon transactions. Specifically, I’ve reported on the administrative guidance that various states have issued, dealing with whether a “deal-of-the-day” certificate or voucher, […]
Massachusetts Issues Final “Groupon – Sales Tax” Guidance: DOR Directive 12-4
Final Administrative Guidance: Last Monday, July 16, 2012, the Massachusetts Department of Revenue (“the Department”) issued its final directive, 12-4, on the sales tax implications of Groupon type vouchers. (Applause please!) Ordinarily, a Department of Revenue’s issuance of administrative guidance wouldn’t necessarily warrant such fanfare, but in this case it’s only taken the Department ten months, two working […]
Massachusetts’ Revised Guidance on Groupons & Sales Tax; An ‘About Face’ or Simply a More Reasonable Approach?
Revised Administrative Guidance: The tax implications of Groupon, LivingSocial and other deal-of-the-day transactions are undoubtedly a topic I’m passionate about. If you’re a frequent visitor to The State and Local Tax “Buzz”, you’ve likely read at least a few of my prior contributions on this topic. Today I’m back to reporting on a new, or should I say updated, “Groupon […]
Groupons, Sales Tax and More – The Issues Continue
Last Friday, March 23rd, I had an article published by the fine folks at Bloomberg BNA. The article, “State Tax Issues to Consider with ‘Groupons’ And Other Third-Party ‘Deal-of-the-Day’ Programs” appeared in electronic media in the publisher’s State Tax Weekly Report. The print version of the article is also scheduled to be published in the April […]
As We Wait for Massachusetts, More States Issue “Groupon Sales Tax” Guidance
Administrative Guidance: Groupons and Sales Tax! Now here’s an issue that states are paying close attention to – specifically how discounts offered through internet based “deal-of- the-day” marketing companies, such as Groupon and LivingSocial, impact the sales price subject to sales tax. In this post, I provide an update on Draft Guidance issued by Massachusetts last […]
Wondering How Sales Tax Applies to a Groupon? Massachusetts Issues Draft Guidance
Image: Groupon Webpage onMassachusetts Deals This past June, I wrote a post entitled “Wondering How Sales Tax Applies to a Groupon? So Are Many of The States”. If you’re a frequent visitor to The State and Local Tax “Buzz”, my guess is you’ve read this post as it’s become the most popular blog post I’ve published to […]
Wondering How Sales Tax Applies to a Groupon? So Are Many of The States!
Groupon, LivingSocial; those increasingly popular internet based social coupon programs. If you’re a business launching a new product or service or just looking to increase your customer base, you’ve probably contemplated promoting your business through one of these programs. With Groupon being named one of the “fastest growing companies in Web history” by Forbes.com, it’s […]