A redemption code, a code giving the purchaser a right to obtain one or more products or services with the same tax treatment, obtained by any means including email, text or a tangible medium, is taxed the same as the product or service it relates to, and the state treats the sale of the code as the retail sale of that product or service. Excluded are monetary-value gift cards and certificates, vouchers and discount coupons a third party issues for less than face value, codes for products with different tax treatments, arrangements where the provider bills the code holder when the product is delivered, codes for prepaid wireless calling service, and digital codes under Section 332(G). Sellers apply this treatment to all products and services; purchaser use tax obligations are unaffected; Sections 332 and 333 do not apply to redemption codes.
The graph holds this control, the 0 it maps to, and the evidence behind each claim, over MCP and REST.