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Exactly, when you buy on US websites you generally don't pay taxes (US citizens only pay state taxes when they live in the same state as the company they buy from). So of course you don't pay taxes when you buy gift certificates. In case you buy physical goods your government can tax you when you import the goods, but when you download how will ever know? So, in a way, you are guilty of tax evasion by "secretly" downloading ebooks from foreign websites. Perhaps this even counts as smuggling?
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