[systemvoltage]

I think you're talking about reseller exemption. Boeing or any other manufacturing company.

For example, in the chain of iron ore -> steel -> pistons -> engine -> car: In USA, each of the middle steps get what is called a "reseller's exemption certificate" and the sales tax is only charged when you walk out of the dealer.

In EU, each of the steps get VAT taxed, but they can remit the taxes from the next step. Overall effect is the same, but USA's system is simpler and easier with less paperwork. American suppliers have to get a certificate only once and then its all set. No sales tax is collected by the buyer for established repeated relationships. One time paperwork.