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A BBS reward purchase that amounts to $75.00 during a calendar year is not taxed. However, once you exceed the $75.00 and reach $75.01 the entire amount is taxed. For example if you purchase an item for $85.00 you are going to be taxed on the full $85.00 and not just the $10.00 exceeding the $85.00. If you purchase an item for $50 at the beginning of the year, you will not be taxed on this purchase. Then if later in the year you purchase another item for $50, then you will be taxed on the full purchase price ($50) of the second item since the purchase of this item put you over the $75.00 limit. 

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