Judge rules prepaid calling cards are telecommunication services for tax purposes

http://setexasrecord.com/stories/511075080-judge-rules-prepaid-calling-cards-are-telecommunication-services-for-tax-purposes

Missouri ~ Sales and Use Tax: Discounted Voucher for Rounds of Golf at Country Club Taxable

http://news.cchgroup.com/2016/12/13/missouri-sales-use-tax-discounted-voucher-rounds-golf-country-club-taxable/

Sales Tax Considerations When Selling Gift Cards

https://trustfile.avalara.com/blog/sales-tax-considerations-when-sellilng-gift-cards/

Except that phone cards are usually taxable

Streamlined Sales Tax Best Practices: Vermont and Vouchers | TaxRates.com

http://www.taxrates.com/blog/2014/05/14/streamlined-sales-tax-best-practices-vermont-and-vouchers/

What Gift Cards Can Teach Us About Tax Policy | Tax Foundation

http://taxfoundation.org/blog/what-gift-cards-can-teach-us-about-tax-policy

Connecticut: Are Holiday Gift Cards Subject to Sales Tax? | TaxRates.com

http://www.taxrates.com/blog/2013/12/10/connecticut-are-holiday-gift-cards-subject-to-sales-tax/

Starbucks $450 Steel Card: Class Warfare in a Coffee Cup?

http://www.cnbc.com/id/100288188

And as this tweet says:

Gift cards are generally non taxable - they're not tangible personal property.  The purchase is of the right to buy coffee at some later time - the card is merely documentation of the right.  But when you're buying a card that has intrinsic value, even if only for bragging rights, it sounds taxable to me.  I wonder if anyone at Starbucks even thought of this.  Sigh.  Marketing people will kill ya every time.  ;-)

Missouri: The Taxability of Bartering and Gift Certificates

http://www.taxrates.com/blog/2012/11/30/missouri-the-taxability-of-bartering-and-gift-certificates/

Missouri Issues Gift Certificate Guidance

http://www.stateandlocaltax.com/noteworthy-cases/missouri-issues-gift-certificate-guidance/#.ULi22fPHouQ.twitter