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.Lisa returns to Virginia a few weeks later to pick up the dress and drive it back to her Maryland residence where she will use the property.Assuming that Virginia's sales tax rate is 5 percent and that Maryland's sales tax rate is 6 percent,what is Roxy's sales and use tax liability?

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