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ChichiriMuyo said:
"here in united states it is 7.25% for the highest tax state, california."

I'm sorry, you need to do better research.

1 Tennessee 9.35%
2 Louisiana 8.70%
3 Washington 8.45%
4 New York 8.25%
5 Oklahoma 8.15%
6 Alabama 8.00%
7 Arkansas 8.00%
8 California 7.95%
9 Texas 7.95%
10 Arizona 7.80%

And realistically, most of those are higher. I live in Arizona, and I typically pay more than 8% thanks to city/county tax.

http://www.fairtaxation.org/facts/sales_tax_rank.php

Anyway, VAT works in a totally different way than sales tax, so it's pointless to compare them directly.

And on top of that, there is a difference in the buying power of a Dollar and a Euro. While conversion rates highly favor the Euro, meaning it's good for Europeans to travel to the U.S., basic costs of living are still practically 1 to 1 in most places

 

Well based on this site 

http://www.taxadmin.org/FTA/rate/sales.html

california wins,

also this is the BASE tax (not the city or county added)

The site you have lists the average city/county tax added to the state sales tax.