The sales tax

A) is a direct tax.
B) is an indirect tax.
C) may be either a direct or an indirect tax.
D) is neither a direct nor an indirect tax.

Direct Tax

A tax levied directly on an individual's or organization's income or wealth, such as income tax or property tax.

Indirect Tax

A tax collected by an intermediary from the person who bears the ultimate economic burden of the tax; examples include sales taxes and value-added taxes.