Obniżenie kosztu nabycia przez dostawcę, który udziela ukrytego rabatu, aby korzystne warunki nie były oczywiste bądź porównywalne. Może to być np. wyjątkowe (znaczne) wydłużenie terminu płatności itp.
buy down = blind discount (SAP)

“It has to do with the ‘buy down’ promotion cigarette manufacturers often run, in which the wholesale cost of cigarettes to retailers is reduced helping them promote a particular brand,” said Jerry Wilkerson, executive director of the Mississippi Convenience Store Association (MCSA). “The tax commission is considering an interpretation of the tax that will treat ‘buy downs’ the same way it treats coupons — as part of the purchase price. That would then subject them to sales taxes.”
For example, if a consumer uses a 50 cent coupon to buy a $2 product, there is a sales tax on the entire $2. But if a consumer buys a $2 cigarette product with a “buy down” of 50 cents, the consumer only pays sales tax on $1.50. However, this could change if the tax commission wants to start charging sales tax on the full $2.
http://tinyurl.com/6d24ke

With Manufacturers such as Pepsi, Coke, Philip Morris and many Tobacco companies increasingly having more and more merchandising and buydown money applied to products, Microsoft should include a "Buydown/Rebate" ability that would allow a "Buydown/Rebate" to be put into a "Cost" column and deducted from the Invoiced Cost. For Instance, RJReynolds "buys down" or "rebates" Pall Mall Cigarettes $10/carton. So we purchase them from a wholesaler at $26 apply a buydown (which we receive at the end of the month) to lower our after invoice cost to $16 and sell it based on the $16 cost, not the invoiced $26 cost. This causes havoc with profit analysis reporting when this "Buydown/Rebate" is not visible or trackable in a retail POS system and not deducted from the invoiced cost.
http://tinyurl.com/5vsxah

Nie są to ukryte rabaty:
http://tinyurl.com/5oahq9

rabaty hurtowe
http://tinyurl.com/5c8wzg