To Gain and to Give: Hilchot Tzedakah, Day 17
It was previously mentioned that there is a question whether or not ma’aser is taken from non-monetary gifts. This question applies to gift certificates as well. Thus, one who does not take off ma’aser from non-monetary gifts is not obligated to take off ma’aser from a gift certificate.
פסקים ותשובות ע' שסח