There are 2 different types of coupons; manufacturer and retailer (store).

Manufacturer coupons can be found in magazines, inserts, supplements, direct-mailers, and newsletters. With manufacturers coupons the manufacturer pays each store for the face value of the coupon received plus a handling fee.

Retailer coupons (aka store coupons) can be found in their respective stores' ads, by direct mail, or in community type newsletters. Retailer coupons are redeemed by the supermarket. Often the manufacturer has paid the store a promotional allowance to compensate for the expense.

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