Pennsylvania Supreme Court Holds Two-Part Test Determines if Coupon Amount is Excluded from Purchase Price

Reversing a 2020 ruling involving the taxation of certain purchases using coupons, the Pennsylvania Supreme Court held that state law contains two separate and distinct requirements that must be met for an amount of a discount or coupon to be excluded from the purchase price, concluding that the taxpayer in this case failed to show it qualified for a purchase price reduction because it failed the second.

Source Deloitte

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