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US 20080235095A1 (19) United States (12) Patent Application Publication (10) Pub. No.: US 2008/0235095 A1 Oles et al. (54) (43) Pub. Date: GIFT CARD KIOSK (75) Inventors: David Oles, San Marcos, TX

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Gift cards are prepaid stored-value money cards typically issued by a retailer or bank to be used as an alternative to cash for purchases within a particular store or related businesses. A gift is an item given to someone without the expectation of payment or anything in return.

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Individuals or businesses who give gifts or gift cards above a certain value threshold may be required to file gift tax returns with the relevant tax authorities.

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The purpose of gift cards and gift is to track and regulate the giving of gifts above a certain value threshold to ensure compliance with tax laws and regulations.

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