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The opposite of a tax-free shop could simply be a regular tax-free shop, where value-added tax (VAT) is charged on products. These are not specifically called "tax shops" because taxation is the default in most retail stores. Tax-free shops, on the other hand, are the exception, and their tax-free status is often related to travel and export outside the country's borders. https://legendfusions.com/ca/ If you are unsure about the impact of tax-free shopping on your tax, for example in terms of import taxes, or how to declare products imported from abroad, a tax consultant or accounting firm can help. They can advise on VAT and customs rules and ensure that there are no surprises on your tax return.