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    <title>What exactly is the concept of destination based tax on consumption?</title>
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    <description>Destination based tax on consumption assigns tax revenue to the taxing authority having jurisdiction over the place where goods or services are consumed, described as the place of supply; the tax accrues to the jurisdiction of consumption rather than origin.</description>
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      <description>Destination based tax on consumption assigns tax revenue to the taxing authority having jurisdiction over the place where goods or services are consumed, described as the place of supply; the tax accrues to the jurisdiction of consumption rather than origin.</description>
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