Each CD was $14.90

Let be x the number of CD's in the first shipment. So those CD's cost 11.4x before the tax, and 11.44x + 0.13(11.44x) including the tax. So we have,

11.44x + 0.13(11.44x) = 90.49

11.44x + 1.49x = 90.49

12.89x = 90.49

x ≈ 7

Thus, in the first shipment were 7 CD's.

The best way to learn about international tax law would be to contact an attorney that specializes in international tax law. Some basic information can be found online at International Tax Law.

The tax avoidance is not against the law, but the tax evasion is illegal and against the law. Most of the people know they are mostly alike.

The Whiskey tax became law in 1791