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This digital document is an article from The Tax Adviser, published by American Institute of CPA’s on April 1, 1994. The length of the article is 593 words. The page length shown above is based on a typical 300-word page. The article is delivered in HTML format and is available in your Amazon.com Digital Locker immediately after purchase. You can view it with any web browser.

From the supplier: The reserves that retailers may wish to establish to account for the costs of discount coupons and other sales incentives are generally not deductible, but certain programs that are redeemable without purchase are deductible before redemption. Stores may establish a reserve for all coupon promotions, but deductions are not allowed until the coupons are redeemed, defeating the tax purpose of accounting for reserves. Coupons entitling customers to free gifts or a fixed amount of store credit with no purchase necessary are deductible. Some states levy sales tax … More >> Tax treatment of store coupons and customer incentives.: An article from: The Tax Adviser

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