In this task, you are given Wikipedia articles on a range of topics, we ask you to write a question based on the content of the articles that can be answered in a binary manner i.e. True or False.

Duty-free shop -- Duty-free shops (or stores) are retail outlets that are exempt from the payment of certain local or national taxes and duties, on the requirement that the goods sold will be sold to travelers who will take them out of the country. Which products can be sold duty-free vary by jurisdiction, as well as how they can be sold, and the process of calculating the duty or refunding the duty component.
is duty free and tax free the same thing

Niagara Falls, New York -- Niagara Falls (/naɪˈæɡərə/ ny-AG-ər-ə) is a city in Niagara County, New York, United States. As of the 2010 census, the city had a total population of 50,193, down from the 55,593 recorded in the 2000 census. It is adjacent to the Niagara River, across from the city of Niagara Falls, Ontario, and named after the famed Niagara Falls which they share. The city is within the Buffalo--Niagara Falls Metropolitan Statistical Area and the Western New York region.
is part of niagara falls in new york

Vertebra -- The vertebral arch is formed by pedicles and laminae. Two pedicles extend from the sides of the vertebral body to join the body to the arch. The pedicles are short thick processes that extend, one from each side, posteriorly, from the junctions of the posteriolateral surfaces of the centrum, on its upper surface. From each pedicle a broad plate, a lamina, projects backwards and medialwards to join and complete the vertebral arch and form the posterior border of the vertebral foramen, which completes the triangle of the vertebral foramen. The upper surfaces of the laminae are rough to give attachment to the ligamenta flava. These ligaments connect the laminae of adjacent vertebra along the length of the spine from the level of the second cervical vertebra. Above and below the pedicles are shallow depressions called vertebral notches (superior and inferior). When the vertebrae articulate the notches align with those on adjacent vertebrae and these form the openings of the intervertebral foramina. The foramina allow the entry and exit of the spinal nerves from each vertebra, together with associated blood vessels. The articulating vertebrae provide a strong pillar of support for the body.

do spinal nerves pass through the transverse foramina