It would be really hard to tax small items so the rule was “don’t bother” so airports kinda gamed the rule by selling a bunch of small items to fit the requirements. Like they didn’t want to figure out if the can of soda you had needed to pay some complicated multi country tax of .01 cents so they just said “eh, just skip stuff like that”. So the airports made “stuff like that” stores right up to the edge of the law.
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