VAT tax? That is one ugly, horrible, insidious tax. Wouldn’t it require a Constitutional amendment?
I don't know, but the Constitution seems to be the last of their concerns. They need to be taken to court for all of the takeovers ignoring the bankruptcy laws at the least.
I believe a VAT would fall under the category of Excise: "an internal tax levied on the manufacture, sale, or consumption of a commodity."