Mr Smith Resides in a State with a 6% Sales

Mr. Smith resides in a state with a 6% sales and use tax. He recently traveled to another state to buy furniture 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.