One thing for my country which has sales tax(GST, PST or HST) would be to just cancel it completely on business purchases and sales to other tax registered businesses. This ties up a fair bit of money for up to 4 months(quarterly returns) just to have it them reimbursed or do a balance payment if you sold more than you bought, but then if your customer is registered, they get the refund on what they paid to you in sales tax, and so on. Overall a lot of paper work and money tied up for nothing. Say I buy a 100K machine, I have to pay $115K, if I buy it on 1st January its not until end of march that I can balance the quarter, then another month easy to have it sent/processed, I'd rather hold on to it and not even have to do any of that paper work at all unless I sold to the public, which is really the only place it finally gets collected. And if sold to another country, you went through all that for absolutely nothing cause you can't charge them sales that anyway.