VAT taxes is not the same as "Gaming Taxes". Only two countries strictly forbid the sale of loot boxes Belgium is one of them. We don't even have a VAT Tax in the U.S. we do have sales tax but most of these services except buying a copy of Black Desert are non-taxable. The U.S. has the Internet Tax Freedom Act so most internet services are non-taxable. They just need to file their revenue or profit which is taxable. I for one don't support p2w microtransaction and loot boxes but I don't condemn it. First I enjoy gambling like I've said. I just don't buy artisans, crons, or lootboxes. The reasons why I believe they can't police it is because: the laws clearly can't define if it's a "gambling" since most of them are older than my great-grandpa, the U.S. government can't really intervene without any type of taxable monetization (Internet Tax Freedom Act), they are exchanging legal tender for "services" rendered and not getting anything of value, the gaming site doesn't provide winnings that have a monetary value where people can launder their money.