Yes, but a marginal sales tax is impossible to enforce. Countries that do have sales taxes usually have a "normal" rate and several tiers of reduced rates for f

Yes, but a marginal sales tax is impossible to enforce. Countries that do have sales taxes usually have a "normal" rate and several tiers of reduced rates for food and essential goods. E.g. in Italy the VAT rate is 22%, but some listed goods and services are instead taxed 10%, 4% or 0%.