The European Cyber Resilience Act

The US has Sales Tax, though, which is although it's a bit different is the same principle (we had the equivalent of Sales Tax before we joined the EU, hence all our "membership wholesaler"-type businesses). When we had Sales Tax, B2B transactions were exempt - VAT is similar in that you pay the taxman the difference between in and out - but B2C transactions were taxed. Likewise VAT is similar - the consumer can't reclaim the VAT.

So, assuming transactions come in three Sales Tax types, ie payable, exempt (eg B2B), and non-applicable, commerciality covers the first two but not the last.

(Membership wholesaler businesses were classed as B2B, but had a fair few B2C type members eg charities, people who used cards on personal businesses, sole traders and partnerships, etc etc, in order to avoid Sales Tax. Part of the reason behind VAT was to close that loophole.)

Cheers,
Wol