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Yes, there are geographic restrictions. The author or publisher can decide which countries they sell too.
On the authors in select after 90 days, they can choose to renew Select for 90 days, just stay selling on Amazon or take their books down.
I have to pay 8.25% in taxes.
It is perfectly legal to charge different prices in different locations.
Let me give you a non-ebook example. Where I live canned vegetables run about 67 cents. If I go about 300 miles/482 km then the price goes up to about $1 a can. This is in the same state.
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