A Use Tax

A use tax:

A) Applies when a State A resident purchases a new automobile from a State A dealership.
B) Applies when a State A resident purchases a new automobile from a State B dealership, then driving the car home.
C) Applies when a State A resident purchases groceries from a neighborhood store.
D) Applies when a State A resident purchases hardware from sears.com rather than at the Sears store at the local mall.