The objects of this Bill are to—
(a) introduce a sales tax on the supply of goods in the Republic on manufacturers, producers, distributors, wholesalers, and retailers and the importers of goods into the Republic;
(b) impose a sales tax on the supply of services in the Republic by service providers and importers of services into the Republic;
(c) exempt certain supplies, imports and exports of goods and services from sales tax;
(d) provide for the registration and de-registration of taxable suppliers;