Tax Law Updates | New Statutes, Regulations, and Rulings
August 23, 2010
New York Tax Dept Releases Memo on Sales Tax Treatment of Restaurant Meals Purchased with Third-Party Discount Coupons
Sales Tax Treatment of Restaurant Meals Purchased with Certain Third-Party Discount Certificates and Coupons
TSB-M-10(13)S, 8/20/2010
The New York Department of Taxation and Finance has issued a tax memorandum to answer questions that have been raised about the computation of sales tax on sales of restaurant meals when certain third-party discount certificates or coupons are applied to the price of a meal.
By way of background, the Department explained that Section 1105(d) of the Tax Law imposes sales tax on the receipts, including any cover, minimum, entertainment, or other charge, from sales of beer, wine, or other alcoholic beverages and food or drink of any nature sold in or by restaurants, taverns, or other establishments, or by…
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