The thing that is extremely difficult to collect on small items sold on the Web, and most states do not make efforts to collect, is:
A) income tax.
B) use tax.
C) corporation tax.
D) property tax.

Question

Quizplus · Accepted Answer

Use tax is the tax paid on items purchased outside of one's state of residence but used within that state. Many small items sold on the web fall under this category, but it can be difficult to collect because it requires each individual to self-report and pay the tax. Most states do not actively pursue collection of use tax on small purchases, making it difficult to enforce.

The Thing That Is Extremely Difficult to Collect on Small