> So if you were a farmer you might find you were exempt on fertilizer and tractors but not on a pickup truck. There are items that generate a non-deductible i

> So if you were a farmer you might find you were exempt on fertilizer and tractors but not on a pickup truck. There are items that generate a non-deductible input tax in VAT countries (often entertainment items or cars). But usually, those will be the exception and deductible would be the default.