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Gas gift cards cost more than face value directly from the oil companies. They're popular as gifts and have high value compared to other products. There's obviously a cost to produce them, so they sell for more than face. It's the convenience value.
OTOH, other gift cards can be purchased at a large discount. I've bought Callaway gift cards for 40-50% of face value and used them on their website. For things like the latest golf clubs where there's no significant discount to be had, it works out really well.
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