Rebates issued to your customers Rebate checks issued by manufacturers directly to your customers following their purchase of the manufacturer's products are not part of your total taxable sales.
Publication 113 - Coupons, Discounts and Rebates
www.boe.ca.gov > formspubs > pub113
When a store-issued coupon is redeemed, the sales tax is based on the discounted price — the cost of the item after the coupon is applied. However, manufacturer-issued coupons, which are typically issued by manufacturers of goods, generally do not reduce the amount of sales tax owed by the consumer.
Collecting Sales Tax When Coupons Are Involved Is Not So Cut
www.faegredrinker.com > insights > publications > seller-beware-collecting...
(5) Rebates issued by the vendor to a customer as a discount against the transaction may be excluded from gross income as a cash discount. Rebates issued by a person other than the vendor may not be excluded from gross income, even when the vendee assigns his right to the rebate to the vendor.
Exclusion of cash discounts, returns, refunds, trade-in values ...
azdor.gov > model-city-tax-code > articles-and-sections > exclusion-cash-di...
If you include the Oregon refund on line 10, federal Form 1040, you'll subtract it on the "Oregon income tax refund included in federal income" line of your Oregon Form 40. Form 1099INT: This interest is taxable, both federally and in Oregon. You need to report the income on your returns.
State of Oregon: FAQ - Frequently asked questions - Oregon.gov
www.oregon.gov > dor > faq > pages