[VRWC_minion]

The same is true for this tax. There are no income levels. It just exempts certain foods.

However, by your own admission many purchases are exempt when for resold items. That is an exemption and by your standards a 0 tax.

[kevkrom]

However, by your own admission many purchases are exempt when for resold items. That is an exemption and by your standards a 0 tax.

No, they are not exempted... they simply have already been taxed. The system is designed to prevent multiple or cascading taxation. This is why it is a national retail sales tax.