[LINK] Amazon sells wikileaks cables after removing them for being illegal
Scott Howard
scott at doc.net.au
Fri Dec 10 08:38:59 AEDT 2010
On Thu, Dec 9, 2010 at 11:30 AM, Jan Whitaker <jwhit at melbpc.org.au> wrote:
> I found it interesting too that on this UK site, it says: * Unlike
> print books, digital books are subject to VAT. ??????
>
The UK VAT system is quite different to Australia GST.
There are 3 different rates of VAT depending on the class of product, as
well as product that are exempt from VAT.
What make things even more confusing, one of the VAT rates is 0% - which is
different from Exempt!
Books are technically liable for VAT, but they are charged at the 0% rate.
E-books (along with Audio Books) do not fit within the description of the
category that is charged at 0%, and so VAT is charged on them at the regular
rate (Currently 17.5%, but jumping to 20% in a few weeks).
Scott
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