Value-added tax
United States

In the United States no federal VAT is in effect. Instead, sales and use taxes are used in most states.

Puerto Rico replaced its 6% sales tax with a 10.5% VAT beginning 1 April 2016, leaving in place its 1% municipal sales and use tax. Materials imported for manufacturing are exempt. However, two states enacted a form of VAT in lieu of a business income tax.

Michigan used a form of VAT known as the "Single Business Tax" (SBT) from 1975 until voter-initiated legislation repealed it, replaced by the Michigan Business Tax in 2008.

Hawaii has a 4% General Excise Tax (GET) that is charged on gross business income. Individual counties add a.5% surcharge. Unlike a VAT, rebates are not available, such that items incur the tax each time they are (re)sold.
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