No, it isn't a joke. 'Sales tax' which is not quite like VAT but close, is a bundle of taxes with components from a variety of interests, in the Bay Area for example there are bits for infrastructure improvement, Metro and public transportation fees, county initiatives, and city initiatives. It is charged based on where the item was bought.
There is a companion tax called 'use tax' which mirrors the components of sales tax but it specific to the place where something is used. The 'problem' that use tax was created to solve was that people would go to the city or state next door and buy things at one tax rate, for use in an area where they were also available but at a (generally) higher tax rate. Use tax laws give cities and states the power to collect the difference in taxes from the user.
It is nearly impossible to enforce, but it is a useful 'kicker' in an audit of an entity that keeps good records.
There is a companion tax called 'use tax' which mirrors the components of sales tax but it specific to the place where something is used. The 'problem' that use tax was created to solve was that people would go to the city or state next door and buy things at one tax rate, for use in an area where they were also available but at a (generally) higher tax rate. Use tax laws give cities and states the power to collect the difference in taxes from the user.
It is nearly impossible to enforce, but it is a useful 'kicker' in an audit of an entity that keeps good records.