PS3 Trophies said:
What do you buy with the PSN card? Yes that's right – Games and DLC that you'll have to pay tax for. So it wouldn't really be a fair deal if you had to pay tax on both right?
Careful with that logic!
I used to work for a call center taking calls for an american cell phone provider. They did charge tax on the cards at the store and then you still paid the tax on your bill. When customers called to complain about being double taxed, we basically had to tell them to eat it.
It might just be the US but don't always expect refill cards to be tax free.
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