does the united states have an hst 
no the u s does not have a federal sales or value added tax most states impose some version of these taxes but the revenue generated is not nationally distributed 10the bottom linethe harmonized sales tax hst is a combination of federal and provincial taxes on goods and services in five canadian provinces the hst rate is 15 in all participating provinces except ontario where it is 13 the hst was introduced in 1997 to streamline the recording and collection of federal and provincial sales taxes critics argue that the hst shifts the burden of taxation to consumers but proponents of the tax say it ultimately benefits consumers by lowering costs 