New York Makes Grab For Groupon, LivingSocial Sales Tax

After months of study,  New York state tax administrators have concluded merchants should collect sales tax on the full face value of items purchased with vouchers from Groupon, LivingSocial and other Internet discount deal sites —if the vouchers are for a specific dollar amount. The decision should mean more tax dollars for government and could make some (but not all) daily deals less attractive to New York consumers and retailers.

Forbes