21.   The tax applies only to tickets bought on or after the date that it is reinstated, said Tim Smith, a spokesman for American Airlines.

22.   The tax applies to tequila consumed in Mexico and not exported.

23.   The tax will apply on capital gains from the less active stocks.

24.   The tax will apply to foreign capital as it enters and leaves the country, but not on trades within Brazil such as buying one equity and selling another.

25.   Those taxes applied only to cigarettes sold in the Canadian market, not to exports.

26.   Democrats leader Meg Lees said the party agreed with the general approach to a GST but did not want the tax to apply to food.

27.   For example, a tax only applies to the second car of a private sector official and not on the first.

28.   He added the tax would apply to all people traveling by air, land or sea in and out of the country.

29.   It said the tax applies to securities trading, inheritance, and equity rights.

30.   Seoul says that since the tax applies to all big cars, South Korean and foreign, Washington has no right to meddle.