The Primary Reason for Arguing That the Sales Tax Imposes

The primary reason for arguing that the sales tax imposes a greater relative burden on the poor is that

A) the incidence of the sales tax falls entirely on the consumer.
B) sales taxes lower the final prices of the goods taxed.
C) the poor spend a greater percentage of their incomes than do the rich.
D) poor people have more trouble evading sales taxes than the rich.
E) poor people live primarily in rental dwellings, whereas rich people own their own houses.