Taxability of outside travel agent commissions vs discounts

[Johnelaine1070]

On cruise number 1 I received an outside travel agent discount for personal travel

On cruise number 2 I was sent the commission and received a 1099 NEC for similar personal travel. 

Cruise 1 discounts are not taxable income

Cruise 2 is considered income.

Explain the logic of this

[ThomasM125]

A discount infers a reduction in the purchase price of something you buy. A commission is something you receive for providing a service. So, the commission is more in the line of compensation for services as opposed to a discount that does not imply there is any compensation for services rendered. 

[Johnelaine1070]

I agree...however in this case the commission is for a service I rendered to myself...I will of course be reporting the income as I received a 1099 NEC...It should be noted that in prior years the protocol was to simply pay the net due the cruise line as apposed to the extra step of paying the gross price and then receiving a check for the commission from the agency we are affiliated with...

My point is that this an example of form over substance...but I realize I can't fight city hall...