{"data":{"id":"us-va/23vac10-210-430","jurisdiction":"us-va","citation":"23VAC10-210-430","heading":"Coupons (redeemable)","body":"A. Manufacturer's coupons. The value of a manufacturer's coupon is included in the sales price of the advertised merchandise. For example, when a retailer accepts $.80 in cash and a manufacturer's coupon valued at $.20 for a product, the tax is computed on $1.00.\n\nHowever, where a retailer redeems a manufacturer's coupon for an amount in excess of the coupon's value, e.g., \"double coupon value\" discounts, the excess is treated as a discount to the product's price and may be deducted in computing the tax. For example, a retailer advertises that he will give double value for all manufacturer's coupons. A customer purchases a $3.00 jar of coffee and gives the retailer a $.50 manufacturer's coupon, thus paying only $2.00 for the coffee. The tax is computed on $2.50 which is the sales price of the coffee less the extra $.50 retailer discount.\n\nB. Retailer's coupons. The value of a retailer's coupon is not included in the sales price of the advertised merchandise. For example, when a retailer accepts $.80 in cash and a retailer's coupon valued at $.20 for a product, the tax is computed on $.80. This coupon has no value to the retailer and is an advertisement of a discount.","path":["Title 23. Taxation","Agency 10. Department of Taxation","Chapter 210. Retail Sales and Use Tax"],"source_url":"https://law.lis.virginia.gov/admincode/title23/agency10/chapter210/section430/","current_through":"2026 Regular Session (effective July 1, 2026)","vintage":"","retrieved_at":"2026-09-14T04:54:14Z","sha256":"9b984a5b6fd3c02aac23515a79489cfefec901f8906525af9e64d6911aa206b6","source_id":"us-va-vac","stale":false,"prev":"us-va/23vac10-210-420","next":"us-va/23vac10-210-440"},"notice":"GroundRules: Original legal text. Not legal advice."}