Here in B.C., Canada, Bicycles are exempt from the Provincial sales tax because they are an "Enviromentally Friendly" form of transportation. Parts and accessories too. Not bicycle clothing or shoes though. Still, shows how atitudes in government make all the difference. BTW, this tax exemtion was introduced by a right wing government and has remained in effect though several right/left swings in politics. Bicycles are seen as an alternative transportation, not a political issue.