TheCompany, LLC is a Groupon type service that offers local business discounts in the form of a redeemable voucher.
I, TheCompany.com 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.
For example: A customer could purchase a voucher on TheCompany.com 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.
I make a commision off the sale of a product.
The Kinds of Questions I Have:
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", http://www.allbusiness.com/finance/taxes/16707138-1.html "As We Wait for Massachusetts, More States Issue 'Groupon Sales Tax' Guidance", http://www.thestateandlocaltaxbuzz.blogspot.com/2012/01/as-we-wait-for-massachusetts-more.html
According to this article:
http://www.hodgsonruss.com/Home/News_Seminars/Articles_and_Alerts/TaxingGrouponTypeCouponsNewYorkTaxDepartmentGuidance "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.