<Li> Use tax, imposed directly on the consumer of goods purchased without sales tax, generally items purchased from a vendor not under the jurisdiction of the taxing authority (such as a vendor in another state). Use taxes are commonly imposed by states with a sales tax but are usually enforced only for large items such as automobiles and boats . </Li> <Li> Securities turnover excise tax, a tax on the trade of securities . </Li> <Li> Value added tax, in which tax is charged on all sales, thus avoiding the need for a system of resale certificates . Tax cascading is avoided by applying the tax only to the difference ("value added") between the price paid by the first purchaser and the price paid by each subsequent purchaser of the same item . </Li> <Li> FairTax, a proposed federal sales tax, intended to replace the US federal income tax . </Li>

Who determines the amount of each sales tax