ZERO-RATED SALES Definition

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ZERO-RATED SALES is when a sale is taxable at the rate of 0%, i.e. no sales tax. Some examples could be: basic groceries, prescription drugs or certain medical devices.

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DISCRETIONARY means it is not mandatory, it is up to the individual or company.

RETAIL is the selling of goods directly to consumers; usually in small quantities and not for resale.

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