It's all a matter of policy. When I received a CO $300 voucher, I took it to mean basically a gift certificate. It comes off after the total. If you receive a gift card from Lowes or Home Depot or wherever, it will come off after all taxes are computed. I had a dispute with Lowes who gave me a $250 gift card as compensation... I would still have to pay taxes on anything I purchased when using the gift card. I think of these vouchers as the same way.