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I'm assuming this is in reference to the 'duty' in the "Duty-Free" shops you find in airports. In that case, duty is the import tax that the retailer usually pays to import the item from wherever it may come from. This is different from sales tax, which is implicated in the store, and thus is collected by the state in which the item is being sold. Duty is implicated in the state or country in which the item was imported from. Therefore, when an item is "Duty and Tax Free" This means that the retailer did not pay import tax, and you will not have to pay sales tax, making the item much cheaper than it usually would be.

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7y ago

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