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This default can be overridden at user level, by setting the 'Show prices as Inc Tax?' field as required. 

 

You may also wish to link your Cart Summary Widget to this one, so the total changes based on the user's tax selection. Simply tick the "Link to Tax Toggle Widget?" option on the Cart Summary widget. 
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Other Widgets

Content by Label
showLabelsfalse
spacesKB
sortcreation
showSpacefalse
reversetrue
excerpttrue
operatorAND
labelswidget cms