A related type of custom is the value-added dues or VAT. It is a system in which all businesses remit taxes on their sales but they are also refunded the amount of VAT remitted by their suppliers. In affixing to avoiding cascading, under VAT there is no duty for government to determine which Sales and Use Tax sales are taxable and which are not, since all sales--retail, wholesale and intermediate--are taxed.
In some countries, there are multiple levels of direction which each impose a sales tax. For example, sales impost in Chicago (Cook County), IL is 10.25%--the highest in the nation--consisting of 6.25% state, 1.25% city, 1.75% county and 1% regional transportation authority. And in Baton Rouge, Louisiana, the tax is 9%, consisting of 4% state and 5% local rate.1 In Tennessee the sales tax is 9.25%, due to the lack of a state income tax. However, there is no nationwide sales levy in the United States.