Miami abounds with unqiue shopping experiances. Miami's Lincoln Road Mall is a pedestrian promenade lined with palm trees and art deco buildings, home to big name labels like the Gap and Banana Republic. For another 'open mall' option, the Falls not only has all the usual shops but also beautiful seating area near the waterfall.For elite shopping, few places measure up to Bal Harbour Shops, including stores like Tiffany & Co, Prada, and Saks Fifth Avenue. Miracle Mile is one of Miami's top shopping locations, hosting over 170 upscale shops and 40 gourmet restaurants within walking distance of each other.On the waterfront, Bayside Marketplace offers a variety of shops, restaurant, and entertainment just minutes from downtown Miami. Espanola Way is a quirky street in Miami Beach, filled with stalls selling local arts and crafts on weekends. U.S.1 Discount Mall is an air-conditioned flea market in Cutler Bay with over 200 vendors ready to satisfy all consumer desires, from belly piercing to tailoring.Be warned that a Sales Tax of seven percent is built into purchase prices, as sales taxes are set at state level. There is there is no way to obtain a refund from the federal government for non-US visitors.