If you're american just perform a global replace of "VAT" with "sales tax" and move on. VAT is a bit better than a sales tax because businesses get to "deduct",

If you're american just perform a global replace of "VAT" with "sales tax" and move on. VAT is a bit better than a sales tax because businesses get to "deduct", logically, the tax they pay on goods they buy (mostly) from the sales tax they collect from their customers.