I found "Nevada Tax Notes" issue No. 157 (Jan. 07) which tells about
"discount coupons." It says if a business offers their own coupon involving
reductions in the price of meals and beverages, the reduction is not taxed.
Examples are $2 off lunch buffet, buy-one-get-
Department has received a number of complaints from customers who were charged sales
tax on the full retail price of the itmes for which they had a discount
coupon. If a retialer provides its own non-reimbursable coupon to a customer, the
coupon must be treated as a 'cash discount.' In other words, sales tax must
only be calculated ont he next sales price charged the customer (nrs
372.025(3)(A) AND 372.065(3)(a)
So example - if you buy one dinner for $15 and get one $15 dinner free, tax
is only due on $15 (not $30).
This note also says "Since these coupons are treated as discounts rather
than "complimentary" the value of coupons redeemed should not be included in tax
calculations by the seller."
--
It doesn't go into what happens if something is "complimentary.
The above is why if you get a $25 off coupon from Coast, there is no tax
charged.
The note also says "If a retailer receives a manufacturer'
he is reimbursed, it is considered part of gross receipts and is subject to
sales tax."
That could be why a comp to a non-casino-owned restaurant is taxed.
Also presumably if you have say a 10% off coupon offer for say Macy's, you
should only be taxed on the price after the coupon.
I will continue to see if I can find anything more in the Nevada tax code re
actual comps.
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