Daily deals offered through third parties, such as radio stations and social media networks, are treated as gift certificates for sales tax purposes. Sales tax is not due on the third-party sale of a deal. When the deal is redeemed for a taxable item, the deal is treated like cash given for the purchase. If the item that is purchased with the deal is taxable, sales tax is due on the full sales price, including any amount covered by the deal. Tax should not be calculated on the reduced price of the deal value but rather on the original selling price. (Tax Policy News, Texas Comptroller of Public Accounts, June 2011)