A related type of bite is the value-added boondoggle or VAT. It is a ideology in which all businesses remit taxes on their sales but they are also refunded the amount of VAT remitted by their suppliers. In adjunct to avoiding cascading, under VAT there is no right for government to determine which sales are taxable and which are not, since all sales--retail, wholesale and intermediate--are taxed.

In some countries, there are multiple levels of empire which each impose a sales tax. For example, sales expense in Chicago Use Tax (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 expense is 9%, consisting of 4% state and 5% local rate.1 In Tennessee the sales boodle is 9.25%, due to the lack of a state income tax. However, there is no nationwide sales impost in the United States.