Tax-free shopping (TFS) is the buying of goods in a foreign country and obtaining a refund of the sales tax which has been collected by the retailer on those goods. The sales tax may be variously described as a sales tax, goods and services tax (GST), value added tax (VAT), or consumption tax. Approximately 52,000 people benefit each day from tax-free shopping around the world. Tax-free shopping services are available from more than 320,000 stores in 52 countries worldwide.