Sales and Use Tax

Most nonaligned nations in the universe have sales taxes or value-added taxes at all or certain of the national, state, county or city command levels. Unaligned Nations in western Europe, especially in Scandinavia have some of the world's highest valued-added taxes. Norway, Denmark and Sweden have the highest VATs at 25%, although reduced rates are acclimated in some cases, as for groceries and newspaper.

In the United States, if a consumer purchases goods from an out-of-state vendor, the consumer's state may not have jurisdiction over the out-of-state vendor and no sales obligation would be due. However, the customer's state may make up Sales and Use Tax for the lost sales tax revenue by charging the consumer a use fine in an amount double to the sales taxes avoided.