zero-rated

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zero-rated

denoting goods on which the buyer pays no value-added tax although the seller can claim back any tax he has paid
Collins Discovery Encyclopedia, 1st edition © HarperCollins Publishers 2005
References in periodicals archive ?
zero-rated services have yet to be regulated by the FCC.
Facebook, one of the world's most popular content sites, has come to exemplify zero-rated services.
The campaigners at Access believe it is "incredibly dangerous" to introduce the internet to developing countries with zero-rated services. It believes such services do little to address the underlying problems that contribute to the digital divide, and only encourage operators to continue to offer limited access deals in the future.
In the case of zero-rated services, the companies can claim refunds from the government.
But when businesses have zero-rated services and goods they can reclaim from the government any VAT they have paid on costs.