If you could select the kind of reward you're offering from a GH-provided list that could work, but at that point you're putting the burden on the developer to

If you could select the kind of reward you're offering from a GH-provided list that could work, but at that point you're putting the burden on the developer to correctly judge the reward they're offering. If GH/MSFT were to manually check every reward by every developer that might still be doable, but I do think that's a lot of effort to check in a hundred or more different jurisdictions for free. I certainly wouldn't expect it. Also, who's accepting liability for wrong categorization? Say, my sponsors in Belgium should have been charged VAT for the $20 tier but weren't. Since I'm in the EU and so is Belgium I believe it would have been my responsibility to pay the VAT, but GH decided VAT didn't apply. I doubt GH would be willing to put themselves on the hook for errors their law department made for a free service. And if I'm on the hook I'm just going to want to always charge VAT so I'm on the safe side.