You would be thought to be selling "intangible personal property". Yeah, right, tell me about your political views while I'm sitting here waiting turn out to be entertained on your part. The idea, I suppose, is to encourage exporting. In Canada, exports are "zero-rated" sales for R.S.T. purposes. This means https://angiariversi.blogspot.com/2022/09/giai-ap-sinh-con-nam-2021-menh-gi.html