MrSmith Resides in a State with a 6% Sales and Use

Mr.Smith resides in a state with a 6% sales and use tax.He recently traveled to another state to buy a sailboat and paid that state's 7% sales tax.Which of the following statements is true?

A) Mr.Smith is entitled to a refund of 1% of the purchase price of the sailboat.
B) Mr.Smith does not owe a use tax to his home state.
C) Mr.Smith's use tax liability to his home state equals 6% of the purchase price of the sailboat.
D) None of the above is true.