In addition to A Pinch of SALT (our monthly State Tax Notes column on hot issues in state and local tax), Sutherland SALT regularly publishes UPwords, which covers the latest developments in unclaimed property. In this edition of UPwords, we focus on a new form of digital property—the online prepaid discount voucher, such as those sold by Groupon and LivingSocial—and evaluate the unclaimed property issues it raises. 

Read “Prepaid Discount Vouchers: The Not-So-Final Frontier,” reprinted with permission from the May 16, 2011 issue of State Tax Notes.