Corporations don't generally pay sales tax either, if the bean counters can justify the purchase as COGS. There are plenty of accountants who can play fast and loose with what constitutes COGS.
> Cost of goods sold (COGS) refers to the direct costs of producing the goods sold by a company. This amount includes the cost of the materials and labor directly used to create the good. It excludes indirect expenses, such as distribution costs and sales force costs.
