Correct Answer: Sales tax

Solution : The correct answer is (b) Sales tax.

An indirect tax is a tax imposed on goods and services, typically at the point of sale or consumption. It is called indirect because the tax burden is passed on to the consumer through higher prices rather than being directly levied on individuals or businesses.

Sales tax is an indirect tax. It is imposed on the sale of goods and services at the time of purchase. The tax amount is typically added to the price of the goods or services and collected by the seller, who later remits it to the government.