Originally Posted by gilpin
In addition to these and Delaware which was mentioned first, are South Dakota and Montana.
Since as already pointed out there is no federal VAT it would be upto each state and in many cases counties to refund sales tax. Here in new york state it is 4% across the state plus whatever county sales tax there is which can be upto 5.5% but is 4.375% here in NYC.
cheers
howie