Which of the Following Statements About Sales and Use Taxes

Which of the following statements about sales and use taxes is true?

A) If an individual pays a sales tax on the purchase of an item, she will not have to pay a use tax on the purchase.
B) If an individual pays a sales tax on the purchase of an item, she will also have to pay a use tax on the purchase.
C) Many states that impose a sales tax do not impose a complementary use tax.
D) None of these choices are true.