the coupons reimburse the daily rate. I’ll admit I’ve never paid too much attention to the semantics of the taxes, but daily rates without coupons I think are 18.95, and the one day free itemizes out that as a discount; I see no reason why, if they charge taxes on a ‘free’ day they’d base it on any different amount.

whether they feel they should, or legally need to, tax free days are another argument, I suppose. They do it for a reason - I’m no lawyer, but presumably a team of theirs has looked at the situation and determined they must charge taxes on those discounts.