In Canada, a Provincial Sales Tax (P.S.T.) is levied by the provinces. There are also two taxes levied by the federal government: Harmonized Sales Tax (H.S.T.) and Goods and Services Tax (G.S.T.) The G.S.T. rate is 5%.
In the U.S., there’s no national sales tax. Forty-five states and the District of Columbia levy general sales taxes that apply to the sale or lease of most goods and some services. Within the U.S. the definitions of retail sales and taxable items vary among the states.