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Pricing determined by retailer. Ask your salesperson for details and qualifying styles.

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Coupon is non-transferable. Returns of any portion of the purchase will require equal forfeiture of offer or amount equal to offer. Usage of the coupon is limited to consumers and is not valid for business-to-business transactions.

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This coupon is an offer by participating Shaw Flooring Network retailers; Shaw is not responsible for the fulfillment of the coupon. Coupon must be presented before or at the time of purchase, not after transaction. Coupon has no cash value. Consumer must pay any sales tax. The state of Texas offers the following example of how it applies sales tax to this type of promotion:.

Retail Discounts

Note: When a retailer gives an item away free of charge, the retailer owes sales or use tax on the purchase price the retailer paid for the item. Texas Policy Letter Ruling No.

While the Texas comment does not specifically state the situs of the use tax due, I would suggest that use tax is due in the state where the property is withdrawn from inventory and not in the state where the property is shipped. The above rule is offered only as an example and not as the uniform multistate rule. However, the Texas rule is widely adopted by states and has been the subject of many audits of retailers.

Because the retailer is compensated for the products sold the tax base is the gross receipts received from the sale of both products. In this scenario, no use tax is due since the retailer receives compensation for both items.


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When products are sold with a rebate and the rebate is paid directly to the customer by the manufacturer, the sales tax base is normally the full sales price of the product. Because the product is sold for the full retail price the retailer is compensated fully by the customer and the sales tax applies to the amount received.

Because the rebate paid to the customer after the sale occurs, there is no sales tax impact caused by the rebate. Instant rebates applied at the point-of-sale are normally treated like manufacturers coupons and are taxed according to the state rules for those. The rules on how sales tax applies to coupons, discounts, promotions, and rebates can get complicated and can vary widely by state. When retailers start using unique and special promotions careful research should be pursued to determine what the sales tax rules are in the states where the retailer is registered for sales tax.

The misapplication of sale tax to special promotions is a major audit issue for many retailers. Thanks Ned, now i got a clear idea about discount coupons and the bond between sales tax and promo codes, you unpacked the information very beautifully which would be very useful for my business. Thank you. However I have noticed that I get charged tax on the retail price. They claim the reason for this is that is so I can resell them at retail price then not pay taxes on them.

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I own a photography company, a private school is asking for a donation for a fundraiser. I recently made hotel reservation during cyber Monday sale on a major internet travel booking site. I am wondering if the tax for the hotel reservation should be calculated based on the discounted price I actually paid, or full price before discount. I live in Massachusetts. As with almost everything having to do with sales tax, that generally depends on the state. We live in Missouri, if that makes a difference. That sounds like a headache! Your state will be the final arbiter and the ones who can help you out.

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So, these items are free to me. Sales tax is not charged on any items because our account is registered as business-for-resale. Do I owe sales use tax on the personal items? I would bet that the state of Georgia will say you should pay use tax on your Georgia state tax return. In these cases, we recommend calling up your department of revenue and asking anonymously.


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Unfortunately this is one of those aspects of sales tax that can vary widely by state. I recommend giving the Washington taxing authority a call on this one. State of TN here, and having trouble finding statutes one way or the other. No tax needs to be charged or paid by the consumer.

If not, what would be the proper way to handle this? Does some sort of use tax apply and if so, how do we figure that?

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