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Sales tax is a government-imposed consumption tax on the selling of goods and services. A traditional sales tax is imposed at the time of sale, collected by the shop, and then forwarded to the government. A company is liable for sales taxes in a particular jurisdiction if it has a nexus there, which can be a physical location, an employee, an associate, or some other kind of presence, depending on the rules in that country.

There is no sales tax in the Bahamas. Rather, the government imposes a value-added tax (VAT) on nearly all products and services.

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