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Yes, there are rather interesting sales and use tax issues associated with these type of offers. And I don't want to write about these topics. I mean I REALLY don't want to write about them. So I'll refer you to two excellent treatments. I have written a couple of articles on generic coupons, which were hard enough.
The first is from Sylvia Dion on allbusiness.com
And the other is from Rusty Little on http://dowlohnesprice
Personally, I don't use these offers. My life is complicated enough as it is.
This link is part of a series called "Excellent articles that I wish I had written." The short name is "Great Articles."
The Sales Tax Guy
http://salestaxguy.blogspot.com
Don't forget our upcoming seminars and webinars.
http://www.salestax-usetax.com/
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