Purchases of Which of the Following Is Most Likely to Be

Purchases of which of the following is most likely to be taxed by a state retail sales tax?

A) Personal services, i.e., services of a barber or beautician.
B) Professional services, i.e., services of a lawyer or accountant.
C) durable goods, i.e., a television set.
D) food purchased at a grocery, i.e., a loaf of bread