The service of providing point-of-sale coupons to customers at retail stores throughout Ohio is exempt from sales taxes on the basis that it is a marketing service provider. The coupon service provider does, however, have to pay taxes on the materials and means to which they deliver the coupons. The coupons are provided to retailers for free in order to pass out to the retail shoppers. (Opinion of the Tax Commissioner, No. 07-0006, Ohio Department of Taxation, February 25, 2008)