Time share companies offer a wide range of different incentives to encourage people to go to a fractional ownership presentation. These stimuli usually come in the form of free gifts such as bottles of wine, bicycles, free excursions, discounts, golf membership and so on. There is no reason why you would be taxed on these gifts and should not worry about being chased at the airport to settle your tax bill.
In many cases, time share developers will offer discounts of vouchers which are redeemable against vacations or the time share properties themselves, and in this case there is no reason for you to pay tax on this reduction in price. What is more confusing is when the gift is in the form of cash. In real terms, this could well be a taxable income, although you would not be expected to pay this to the time share seller, or at the airport when you leave. Beware if you are offered a cash incentive, you will probably find that you will be expected to buy a property to see the money.