Items purchased in duty free stores located within the United States may be subject to state, local or provincial taxes, federal import duties or federal excise taxes, subject to one's personal exemption upon the re-importation into the United States.

Tax free merchandise purchased from duty free stores is free of duty and tax for the country in which the duty free stores is located. All tax free merchandise purchased from a "duty free" store must be exported from the country of purchase.

If the purchase from a duty free store exceeds one's allowable personal exemption upon entry into the country of export, then such excess may be subject to duty and tax within the country of importation.