I live in Massachusetts. When I purchase gift cards from a brick-and-mortar store, I'll purchase gift cards such as Amazon, iTunes, etc, I don't get charged any sales tax when purchasing the gift card. Taxes are usually taken out when the purchase is made using the funds from the added gift card. Last month, I purchased some prepaid T-Mobile cards and was charged tax. I have been making prepaid T-Mobile card purchases at my local brick-and-mortar store for a long time, and was never charged a tax until recently. Is this a Massachusetts law about charging prepaid phone cards, or did my local brick-and-mortar store make a mistake?