WST - Applied country?

Question

After reading all the data from web, library, i find there is only Australia applied "Wholesale sales tax" to her country. Is that correct?

Answer 1

No. Wholesale sales tax is a sales tax applied to sales at the point of wholesaler to retailer level sales. These taxes were passed on to consumers in the retail price and is no different conceptually to any other form of "sales tax" including the GST or VAT etc (GST="Goods and services tax" which replaced WST). Currently 49 or so American states have sales tax on food and or medications- I assume that the American constitution has something to do with why states may choose to impose taxes or not. In Australia only the Federal Government may make decisions on tax and they are applied uniformly hence the Fed Aust Govt imposed WST at a national level but then again what is the English VAT, or American sales tax etc and I understand that at least some part of India also have a sales tax. I think your confusion about Australia being the only country to impose a WST is because you are being too specific- if you just look at it as a sales tax.. which is what it is you will very quickly find that lots of places have done like wise but many have chosen to impose the sales tax at retail level instead of wholesale level.

Answer 2

It is a little difficult to decipher your question, but if you are asking "Does Australia have a Wholesale Sales Tax?", then the answer is no.
Australia used to have a WST but it was totally rescinded on the advent of GST (same as VAT but with a different name) on 1st July 2000