News to me if you can! , certainly Canada used to have a Tax rebate program but it no longer applies in most cases. I have been to 12 of the states in the US and never came across a rebate program. There are however, states, like New Hampshire, that don't have any sales tax at all.
Not something I'm too familiar with, but remember coming across reference to it in the past (was looking specifically in relation to California so pretty much ignored the "other" states).