Governments in the United States Use a Broad Portfolio of Taxes

Governments in the United States use a broad portfolio of taxes. Not all levels use the same taxes to the same degree. Which of the following statements is not correct?

A) At least some local governments in every state levy a property tax.
B) Most, but not all, states levy a sales tax on all retail purchases or sales of tangible personal property, except transactions specifically exempt.
C) The doctrine of pre-emption dictates that, if the federal government taxes a particular commodity, states are not permitted to tax the commodity without specific federal authorization.
D) Most, but not all, states levy both individual and corporate income taxes.