These states that sales tax overcharge claim that the beginning of this war is in tax incentives specifically to attract the mother lode of electronic commerce. This is the case of Tocantins, which has made arrangements with online trading companies that install its distribution centers in the state. Who goes there can gain the advantage of paying less than 2% GST on sales, while the national average is around 6%. Quem vai para lá pode ganhar a vantagem de pagar menos de 2% de ICMS sobre as vendas, enquanto a média nacional está em cerca de 6%.

With this measure, Tocantins attract jobs and business in the state turns. Companies selling electronics such as Sack's perfume, the wine shop Wine and sports equipment company were Pedal to the outskirts of Palma, where its sales to dispatch all over Brazil. This movement began four years ago, has Dannyel Filgueiras, a partner at Pedal. He says the company signed with the Settlement Agreement Tocantins a Special Regime (Tare) for ten years to pay VAT of 1.7%, but without being able to use to kill the tax credits. Thus, the Pedal took there a distribution center and complimentary uses the infrastructure of the state to ship much of their sales.

The fight most of the states that are raising sales tax for products from abroad, however, is not Tocantins, but the states of South and Southeast regions, which account for most of the distribution centers of products sold by e-commerce and catalog the Country.