Roxy Operates a Dress Shop in Arlington, Virginia

Roxy operates a dress shop in Arlington, Virginia. Lisa, a Maryland resident, comes in for a measurement and purchases a $1,500 dress that is shipped to her Marylandresidence using a common carrier. Assuming that Virginia's sales tax rate is 5 percent and that Maryland's sales tax rate is 7 percent, what is Roxy's sales and use tax liability?

A) $75 sales tax to Virginia and $15 use tax to Maryland.
B) $0.
C) $75 to Virginia.
D) $90 to Maryland.