United States VAT Registry — rate, source and change history

    Standard rate 0%, in force since 01 Jan 1930. Last verified against Streamlined Sales Tax Governing Board on 01 Sept 2026.

    Standard rate
    0%
    Reduced rates
    —
    Registration threshold
    Varies by state (Sales Tax, no federal VAT)
    Currency
    USD

    Provenance

    In force since: 01 Jan 1930
    Last verified: 01 Sept 2026
    Registry version: 2026.09

    Change history

    1. 21 Jun 2018

      South Dakota v. Wayfair: economic nexus replaces physical presence for sales tax.

    Cite this record

    Taxelyo VAT Registry 2026.09 — United States standard VAT 0%
    in force since 01 Jan 1930, verified 01 Sept 2026
    source: Streamlined Sales Tax Governing Board — https://www.streamlinedsalestax.org/

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