Yeah, but this looks like turning actual money that they have in their hands into a "credit", and it's conditional on money changing hands and some of that actual money going to both parties involved, not a promotional credit generated out of thin air and offered to anyone who signs up. This looks an awful lot like payment-in-kind.
it's not a payment. you and the other poster are confused because in both cases yes your gross profit is higher and you do indeed need to pay taxes on that.
but in no way did AWS provide you with a source of income. they mearly decreased your expenses.
