Intentionally so, because taxing B2B revenue is effectively a financial penalty for not being a huge vertically-integrated megacorp. It means that any goods whi

Intentionally so, because taxing B2B revenue is effectively a financial penalty for not being a huge vertically-integrated megacorp. It means that any goods which have more than one company involved in their production are taxed at a higher rate than ones where every step is done in-house. This is not generally a desirable tax incentive.