[firesteelrain]

Bottom line is US businesses cannot discount or deduct state and local sales taxes on purchases made from their suppliers in the same way that VAT operates. Correct that sales tax is not paid on export.

[alexanderchr]

But US companies can get sales tax exemptions, no? And these exemptions serve the same purpose as VAT refunds.

[firesteelrain]

No

[alexanderchr]

Yes, for example https://comptroller.texas.gov/taxes/publications/94-124.php