[cbd1984]

There is no VAT in the US.

Even if you mean sales tax, that's set on a state-by-state basis, and you only have to collect sales tax in a state if you have a physical presence there:

https://www.sba.gov/content/collecting-sales-tax-over-intern...

[laurencerowe]

Sorry, I did mean sales tax. Here in CA it is set per city: http://www.boe.ca.gov/sutax/pam71.htm

In the US it seems the onus is put on the consumer rather than the business. We should all be declaring our out of state purchases on our tax returns... http://en.wikipedia.org/wiki/Use_tax