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In copyright, exports are "zero-rated" sales for Delaware.S.T. purposes. This means that when you ship a product to someone outside copyright, you don't charge Delaware.S.T. Yet, you get to claim (or deduct via the G.S.T. collected by you) all the "input tax credits" (G.S.T. that you paid for business purposes) to make that export. The idea, I suppose, is to encourage dispatching.
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