LLC Tax Laws ::: Groupon Vouchers


TheCompany, LLC is a Groupon type service that offers local business discounts in the form of a redeemable voucher.

I, will offer a platform that businesses can make "Daily Deal" type offers that will be purchased by customers from "where-ever". My profit comes from taking a % of each transaction but keep in mind I'm not actually selling the product.

I make a commision off the sale of a product.

For example: A customer could purchase a voucher on to eat one slice of pizza for $1 at Sal's Pizzeria. The customer then presents the voucher to Sal's Pizzeria and receives the slice of pizza.

The Kinds of Questions I Have:

  • Do I need to include sales tax as a part of that transaction?
  • Can I make Sal's Pizzeria responsible for managing that on their
  • If the customer was out of state, how do taxes change?
  • If the customer was in state, but purchased a voucher from a business
    out of state, how do taxes change?
  • Do I need a state business lisence for every state that participates
My Main Concern: This is intended to be a scalable solution. platform has an expectation for growth that will reach businesses and customers nationally over time. I do not want to worry about tax laws in the event that customers buy or use vouchers from different states.

Sales LLC Legal Tax

asked Feb 7 '12 at 08:07
Dan Kanze
118 points
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2 Answers


I'm a State Tax consultant who has covered the Groupon sales tax issue extensively. I don't usually posts links in comments, but will here because I think you may find some of my information helpful. Here are two articles I've written specifically on Groupons and sales tax. You can also link to more of my articles/blog posts on Groupon and Sales Tax from within these two articles.

"Groupons & Sales Tax - New Guidance for Small Business", "As We Wait for Massachusetts, More States Issue 'Groupon Sales Tax' Guidance",

answered Feb 15 '12 at 03:19
Sylvia Dion
26 points


According to this article: "The technical memorandum makes
clear that no tax is due, ever, on
the sale of a certificate."

So to answer my own question groupon type service vouchers are never directly responsible for the sales tax on purchased goods.

answered Feb 7 '12 at 22:08
Dan Kanze
118 points

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