Basic tax and international law is why there are Duty Free stores. First assume that there is not an insane markup on the goods (not always true). Second, understand that some places, like an international Airport, or while at sea, where you are essentially in “no man’s land”, and thus you are making a purchase outside of all jurisdictions.
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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