I operate an indoor tanning salon. How do I account for the indoor tanning services excise tax when the services are purchased through an online social buying service?
For example, an online social buying service offers to sell a voucher to its members for $50 that can be redeemed at my salon only for indoor tanning services that my salon normally sells to the general public for $100. The online social buying service keeps $25 of the $50 its members pay for each voucher as its fee for featuring my salon on the service. I collect $25 directly from the online social buying service.