Incorrect VAT rate using "Enable automated taxes" for exempt regions

# Affected User #
2842176-zen

# Description #
When using "Enable automated taxes" certain [VAT exempt regions](https://ec.europa.eu/taxation_customs/business/vat/eu-vat-rules-topic/territorial-status-eu-countries-certain-territories_en) are still being charged VAT. This only happens with regions that are VAT exempt that are within VAT countries.

# Reproduce #
* Go to `WooCommerce ⇢ Settings ⇢ Tax`
* Set "Automated taxes" to - "Enable Automated Taxes"
* Add an item to the cart and set the shipping location to Spain, Las Palmas 35017 or 35018. (city inside the Canary Islands which is VAT exempt)
* View the VAT cost

# Screenshots #

Normal VAT region
[](https://d.pr/i/WuB2xV)
[](https://d.pr/i/AEr5ii)

VAT exempt location
[](https://d.pr/i/BfjOJr)
[](https://d.pr/i/pmExTV)

# Expected Behavior #
VAT should not be added for these exempt regions.

# Isolating the problem #

- [x] I have deactivated other plugins and confirmed this bug occurs when only WooCommerce plugin is active.
- [x] This bug happens with a default WordPress theme active, or Storefront.
- [x] I can reproduce this bug consistently using the steps above.

Start by reproducing the issue through WooCommerce ⇢ Settings ⇢ Tax with automated taxes enabled and a shipping location of Las Palmas 35017 or 35018. Trace how the automated tax rate is selected for VAT-exempt regions within VAT countries; done means no VAT is added for those locations while normal VAT regions still calculate correctly.

Written by the indexing model from the issue text.