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 $2,400 dress that is shipped to her Maryland residence using a common carrier. Roxy's total Maryland sales are $31,200 on 15 transactions. 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 collection obligation?

A) $0
B) $120 to Virginia
C) $120 sales tax to Virginia and $48 use tax to Maryland
D) $168 to Maryland