Sales tax and exemption


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Feb 17, 2020
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Poland
Hi,
I am writing a Master's thesis and compare the European VAT system and sales tax in the USA. I am from Europe and I have small problems with a few basic issues.
One of them is as follows:

For example:
The company buys cleaning products and uses them to maintain cleanliness in its building.
Can an enterprise be exempt from sales tax?

This is the consumption of the company and I came across sources where it was described that it is not exempt. But I don't know if they are trustworthy. If the deduction cannot be made, this is a huge difference between the systems, hence my reflection.

Thank you very much for your help!
 
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