States have the authority to put their own taxes and regulations on gift cards even if the federal tax laws are uniformly applied throughout the United States. In some states, gift cards may be subject to sales tax when they are purchased or redeemed. In many states, after a specified amount of time, businesses are required to turn over unclaimed property, including unused gift cards, to the state. Each state has its own escheatment laws and regulations. Moreover, although most gift cards cannot expire under the federal Credit Card Accountability, Responsibility, and Disclosure (CARD) Act, several states have additional laws that limit or forbid gift cards from having expiration dates.