* Sales tax is state level, plus thousands of local jurisdictions; VAT is only levied at the country level. * Sales tax is set by the US states – 45 of the 50 US states, plus DC, have a sales tax. However, and this is where sales tax gets very cluttered. Counties, cities and a number of other special jurisdictions (in excess of 12,000) have the right to set and charge tax on the transaction on top of the state sales tax. This makes the determination of the right sales tax rate a huge challenge as the business must determine exactly which jurisdictions’ taxes apply, and how to combine them. VAT is controlled and levied at the federal government only. * Huge diversity of sales tax rates, with frequent changes. While only three or fewer VAT rates and changes are rare. * Sales tax only on final consumer; VAT is collected on all transactions. This is where sales tax is ‘simple’. It is only charged on the final consumer (at the till or online checkout).