Final Administrative Guidance: Last Monday, July 16, 2012, the Massachusetts Department of Revenue ("the Department") issued its final directive, 12-4 , on the sales tax implications of Groupon type vouchers. (Applause please!) Ordinarily, a Department of Revenue's issuance of administrative guidance wouldn't necessarily warrant such fanfare, but in this case it's only taken the Department ten months , two working drafts, and an "about face" in the Department's position to get to this final Directive. That's right, ten months ago, on September 16, 2011, the Department issued an initial Working Draft Directive (DD 11-XX, Application of Sales Tax to Sales and Redemption of Third Party Coupon) providing draft guidance on the sales tax implications upon the issuance of third party deal-of-the-day discount vouchers and the value on which sales tax should be charged. I reported on this development in my 9/28/11 post, " Wondering How