Fenika - I've seen several malls with parking garages either under the building or in the parking lot. And I live in rural New Hampshire. Sort of. Not as rural as it used to be, unfortunately. But I'm guessing the reason you don't see as many garages under the buildings is because we have plenty of open space and it has to be cheaper to simply pave the land rather than build an underground garage. An interesting note - we have no sales tax in New Hampshire, and a few years ago an investment company decided to build a huge mall straddling the NH and Massachusetts border. The stores are all in New Hampshire and the parking lot is in Massachusetts. Hence, no sales tax. Now if only they had managed to put the food court in Mass, we could have their lower rooms and meals tax on our takeout.