So let's say I start selling an intangible good through PayPal. You are selling "code services", and I will sell something similarly intangible, let's say for the purpose of example I decide to start selling prayers. So I tell my customers, send me money through PayPal, and I will pray for you 100 times. So business is good for a while, but then after a while people's prayers don't arrive and they start complaining to PayPal, who ends up with a headache on their hands because they have to refund a bunch of money and spend resources on disputing claims. After a while, I guarantee you, PayPal will shut down my Prayer Business. I promise. They just don't want that kind of business taking place on their financial platform because it's a bunch of smoke and mirrors. Not sure what kind of "code" you are selling, but these days, when anyone can copy and paste code, the transactions could reek of fraud. Kinda like when a bunch of Indians pressed me to "develop" a web site for $2000, and when they showed me what they could do, all they had was a stupid template they downloaded for free and then edited it quickly to stick my business name on it. Stupid. Fraudulent.
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