Taxation is not merely a tool for generating revenue; it is a cornerstone for fostering national balance and ensuring the collective survival of all citizens. Recognizing this, Nigeria has, with wisdom, exempted many essential goods and services such as agricultural produce, fertilizers, certain baby products, and healthcare items from taxation or VAT. This policy ensures that food items like rice, maize, sorghum, millet, beans, and meat—produced in states like Kano, Borno, and Adamawa, Taraba, etc —can reach markets in Enugu, Lagos, and Port Harcourt, where they are accessible to Nigerians at reasonable prices.

https://www.thisdaylive.com/index.php/2025/02/02/tax-reform-bill-a-path-to-equity-and-unity-2/