VAT is universally applied to (most) things, though as I understand it there are still a fair many exceptions and special-cases (e.g. zero-rating).  The US has far more one-off taxes on specific random things, like gasoline and phone service.  Ostensibly to pay for related items, such as roads and phone subsidies respectively, but sometimes it&#x27;s just a random tax in a particular area to raise revenue.