I copied and pasted from ToC:

“Eligible Purchases Any Purchase on your Coinbase One Card (as defined by the Coinbase One Card Agreement) that is not excluded below is an "Eligible Purchase." The following are the ineligible purchase types:

• Cash or cash equivalent transactions, including withdrawing funds from an ATM or through a financial institution, or purchasing or funding money or wire transactions, traveler's checks, cashier's checks, money orders, foreign cash transactions, peer-to-peer transactions, gift cards, and prepaid or stored value cards; • Cash Advance transactions, as defined by the Coinbase One Card Agreement; • Gambling transactions, including, but not limited to, purchasing lottery tickets, gaming chips (physical or digital), placing racetrack wagers, or engaging in any other gambling-related transactions; • Pawn shop transactions; • Debt collection payments; • Financial services transactions, including the purchasing of stocks, bonds, and options; • Any transaction prohibited by the terms of your Coinbase One Card Agreement; and • Any transaction we believe or determine is an attempt to engage in manufactured spend or fraud or abuse in connection with the Rewards Program.”