The Department of Taxation and Finance has issued guidance on the application of sales tax to purchases made using vouchers sold by Internetbased companies (referred to as “deal sites”) that are later redeemed at a business that sells the property or service. Technical Memorandum, “Sales Tax Treatment Relating to the Sale and Redemption of Certain Prepaid Discount Vouchers,” TSB-M-11(16)S (N.Y.S. Dep’t of Taxation & Fin., Sept. 19, 2011). No tax is due on the sale of a voucher by a deal site, but tax must be collected from a customer when a voucher is redeemed for taxable products or taxable services. If a voucher is for a specific product or service, the amount subject to sales tax is the total price paid by the customer to the deal site; if a voucher is good more than once, the amount for each redemption is determined by dividing the total price paid by the number of times the voucher may be redeemed. If a voucher has a stated face value, it is treated like a gift card and sales tax is computed on the selling price of the items before the value of the voucher is applied. If it used to purchase products at less than the full value of the voucher, the business can either collect the sales tax from the customer in cash, or can allow the customer to use the remaining value of the voucher to pay the sales tax.