National retail sales tax

A national retail sales tax (NRST) is a type of retail sales tax levied on a national level, a sales tax levied on retail sales.

Taxes and proposals for such taxes include:

• FairTax (U.S.A.), a proposal to replace most existing nationally levied taxes with a single retail sales tax
• nationally levied consumer value-added tax (VAT)
  • Value-added tax (United Kingdom)
• nationally levied consumer goods and services tax (GST)
  • Goods and Services Tax (Australia)
  • Goods and Services Tax (Canada)
  • Goods and Services Tax (Hong Kong)
  • Goods and Services Tax (New Zealand)
  • Goods and Services Tax (Singapore)

See also

• Consumption tax

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