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For the basic tax system it is either all items are tax included or all items are tax excluded and is established in configuration. For destination based taxes there is the capability for a single item to have some taxes as tax included and some items as tax excluded, but I can't say whether that makes sense in your tax scenario. I'd be interested to hear if there is actually a practical application for it somewhere.
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How to add tax included or tax excluded option for each items ?
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