У меня другое предположение. Поскольку речь идет об электронной коммерции, а развито это дело все-таки больше в Штатах и Канаде, чем в Индии, то это может быть налог на американских индейцев - вернее, наоборот, необложение их налогом при покупке. См. ниже информацию с канадского сайта, а также законы Оклахомы о налогах в резервациях.
То есть мое предположение - это сниженный налог на коренное население Америки.

Eligible Indian consumers are exempt from payment of Alberta tax on fuel and tobacco products that are purchased on Indian reserves in Alberta for their own use. This includes fuel delivered to storage tanks on the reserves by bulk fuel dealers and propane distributors.

An eligible Indian consumer may be one of the following:

an Indian, as defined in the Indian Act (Canada), who is 16 years of age or older;
an Indian band, as defined in the Indian Act, whose reserve is partially or totally located in Alberta; or
an Indian band whose band office is located in Alberta.
No incorporated entity is eligible for the Alberta Indian tax exemption.


Indian Tax Land Incentives

About two-thirds of Oklahoma is classified as former Indian reservations that qualify for Federal tax incentives. These were originally adopted in 1993 to stimulate, the economy in areas with Indian population. The Taxpayer Relief Act of 1997 clarified that businesses located within Oklahoma Indian reservation boundaries as last determined prior to opening of the reservation for settlement qualify under these provisions.
Indian ownership is not required!

Qualifying Areas

The benefits were enacted to apply generally to existing Indian reservations and Indian Trust lands. However, because Oklahoma has a high Indian population but the reservations have been disbanded the benefit was extended to "former Indian reservations in Oklahoma."
The revised law and its legislative history indicate the qualifying areas include most of eastern Oklahoma and most of southwestern and west central Oklahoma except for the far southwest corner below the North Fork of the Red River. This was known as Old Greer County and was thought to be a part of Texas until 1896. Other areas not qualified include the Panhandle, the Cherokee Outlet, which extends east and south from the panhandle including Woodward and Enid, and the Unassigned Lands in central Oklahoma, which include Stillwater, Oklahoma City, and Norman. These areas may be found in historical maps such as those appearing in the Historical Atlas of Oklahoma, published by the University of Oklahoma. The precise boundaries are to be determined by the Secretary of the Interior.

The incentives are (1) faster depreciation lives and (2) a tax credit for employers that workers who are a member of an Indian tribe or the spouse of an Indian tribe member. They apply to any business or individual who has depreciable assets used on, or employees who work on (a) an Indian reservation anywhere in the U.S. or (b) on a "former Indian reservation in Oklahoma." The latter means that business depreciable assets located in those areas of Oklahoma that were part of an Indian nation or reservation at the time of statehood, and the cost of employing indians or spouses of Indians who work these areas, qualify for incentives.

The Omnibus Budget Reconciliation Act of 1993,PL 103-66, enacted August 10,1993 created these incentives. The area covered in Oklahoma was clarified in the 1997 federal tax act by an amendment authored by Rep. Wes Watkins of Oklahoma to IRS Code Section 168 (j) (6). The original incentives were authored by Senator John McCain of Arizona, and co-authored by Senator David Boren of Oklahoma.
The incentives are effective January 1, 1994 through December 31, 2003. The depreciation provisions are contained in IRS Code Section 168 (j). The Indian employment credit is covered in IRS Code Section 45A. "Former Indian reservation, in Oklahoma " comes from the Indian Financing Act of 1974 (25 U.S. C. 1452(d) ) which is incorporated into the 1993 law by cross-reference (see IRS Code 168 (j) (6) (A) ). This was done so that Oklahoma's Indian population would not be excluded from the law's benefits merely because our Indian lands largely lost their identity in 1907 at the time of statehood.

The Indian employment tax credit is calculated as 20% of the annual wages and health insurance cost of a qualified employee compared to the cost for that same employee in 1993. The credit cannot exceed $4,000 per employee, per year. When the cost applicable to an employee exceeds $30,000 annually (adjusted for inflation after 1993), the cost for the employee no longer qualifies for inclusion in the calculation. The credit can be claimed, beginning with 1994, using IRS form number 8845 and it expires December 31, 2003.

Taxpayers that have not claimed these incentives for the 1994,1995, and 1996 can file amended Federal and Oklahoma income tax returns to claim the benefits. Claims for 1994 must be filled by early 1998 or they will be lost.
In the case of The applicable recovery period is:
3-year property 2 years
5-year property 3 years
7-year property 4 years
10-year property 6 years
15-year property 9 years
20-year property 12 years
Nonresidential Real Property
(39 years) 22 years