Image: Groupon Webpage on Massachusetts Deals This past June, I wrote a post entitled “ Wondering How Sales Tax Applies to a Groupon? So Are Many of The States ”. If you’re a frequent visitor to The State and Local Tax “Buzz” , my guess is you’ve read this post as it’s become the most popular blog post I’ve published to date. As you probably guessed from the title of that post , the key point I highlighted is that much uncertainty has existed regarding the sales tax implications of third-party e-coupon discounts, such as those marketing and arranged by companies like Groupon and LivingSocial. Specifically, I addressed whether states allow Groupon type discounts to impact sales price in the same manner as manufacturer’s or retailer’s discounts, as well as whether the nature of the Groupon type arrangement impacts the amount subject to sales tax as these promotions are not all identical. (In some promotions a consumer purchases a specific product or service, while in othe