Laws, Regulations & Annotations

Business Taxes Law Guide – Revision 2018

Sales and Use Tax Annotations

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Annotation 295.1005


295.1005 Register Receipt Program. A university book store conducted a "Spring Bonus Program" in which specially colored register receipts were given for each sale during the term of the program. At the conclusion of the program, refunds at a predetermined rate were given based on the total sales value, including sales tax reimbursement, represented by tapes turned in by the patrons. The refunds given were classified as cash discounts rather than patronage dividends because the offer was available to all customers, not just students. In addition, the advertised terms of the program resulted in a "discount certain," not a discount based on chance or favored status. 12/31/79.