Affinity cards

Charities

Commentary – Indirect Tax Reporter ¶50-210

Generally

Commentary – Indirect Tax Reporter ¶40-300(7)

Avoidance

Commentary – Indirect Tax Reporter ¶40-300(8)

Consideration

Commentary – Indirect Tax Reporter ¶11-310

Corporate purchasing or procurement cards

Commentary – Indirect Tax Reporter ¶40-300(5)

Differential prices and handling fees

Commentary – Indirect Tax Reporter ¶40-300(6)

Fuel cards

Commentary – Indirect Tax Reporter ¶40-300(4)

Generally

Commentary – Indirect Tax Reporter ¶40-300
Legislation/Regulatory – VATA94 Sch. 9, Grp. 5, Note (4)

Interchange and other fees

Commentary – Indirect Tax Reporter ¶40-300(3)

Membership fees and charges

Commentary – Indirect Tax Reporter ¶40-300(1)

Merchant charges and retailer discounts

Generally

Commentary – Indirect Tax Reporter ¶40-300(2)

Imprinter/terminal rental

Commentary – Indirect Tax Reporter ¶40-300(2)

Outsourcing – back-office situations

Commentary – Indirect Tax Reporter ¶40-500(2)