I participate as a seller in an e-commerce scheme that splits my receipts into cash and electronic points. Example: a buyer pays $10 to transact with me, $9 of which go into my checking account and $1 into an electronic account as points (transaction through the e-commerce intermediary). Points do not convert 1 to 1 to $ and cannot be redeemed for cash, but only used as a quasi gift card at participating retailers. How am I to treat this from a tax perspective?