A sales discount is not income, nor is it a gift (which are not taxable to the recipient, but are possibly taxable to the giver).
In dsign's example, where the pizza is from your employer: in the U.S., it would generally be de minimis if it's a one-off or infrequent event. If it's a regular thing though, it generally is considered income unless it's very low value. The I.R.S. ruled long ago that any single item over $100 is not de minimis, but as this was a fairly old ruling, with inflation most practitioners think the modern threshold before the I.R.S. cares is somewhere between $250-$600.
Note: I do taxes for a living. While I don't do individual taxes, I deal with gifts to employees, etc., all the time.
A sales discount is not income, nor is it a gift (which are not taxable to the recipient, but are possibly taxable to the giver).
In dsign's example, where the pizza is from your employer: in the U.S., it would generally be de minimis if it's a one-off or infrequent event. If it's a regular thing though, it generally is considered income unless it's very low value. The I.R.S. ruled long ago that any single item over $100 is not de minimis, but as this was a fairly old ruling, with inflation most practitioners think the modern threshold before the I.R.S. cares is somewhere between $250-$600.
Note: I do taxes for a living. While I don't do individual taxes, I deal with gifts to employees, etc., all the time.