So says Apple in their terms and conditions. As Apple insists:
(i) Your use of the Products is conditional upon your prior acceptance of the terms of this Agreement.
(ii) Your license of Products as authorized hereunder permits you to use the Products only for personal, non-commercial use, and not for redistribution, transfer, assignment or sublicensee, to the extent permitted by law.
And this is not just a bit of boiler-plate â€“ According to the Register, Apple is refusing to give out VAT receipts to businesses wishing to claim back that tax for apps used for business purposes, like "Ring It Up, Point Of Sale" for example. With apps like TomTom costing up to Â£100 and VAT around 21.5% in the relevant sales area Appleâ€™s toy could end up costing businesses much more than a pretty penny.
Read more at the Register here.