VAT, Sales Tax & Property

Review consumption taxes (VAT, GST, and sales tax) and property or local tax concepts across market countries.

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Internal Revenue Service (IRS) + state agencies · Reviewed 2026-08-20. Educational notes for this segment’s topics.

VAT / sales / GSTNo national VAT; states (and localities) set sales/use tax bases and rates.Businesses · Taxable retail sales / use in a state
Open United States notes
Property & local taxesProperty tax is primarily local, based on assessed value and millage rates.Individuals · Owners of real property in taxing jurisdictions
Open United States notes

Condition / Rule	Applies When	Audience
State sales & use taxNo national VAT; states (and localities) set sales/use tax bases and rates.	Taxable retail sales / use in a state	Businesses
Local property taxProperty tax is primarily local, based on assessed value and millage rates.	Owners of real property in taxing jurisdictions	Individuals

41 market countries - select a card to load this segment for that desk.

TaxVAT & Property

Tax · VAT & Property