Roxy Operates a Dress Shop in Arlington, Virginia

Multiple Choice

Roxy operates a dress shop in Arlington, Virginia. Roxy also ships dresses nationwide upon request. Roxy's Virginia sales are $1,900,000 and out-of-state sales are $218,000. Assuming that Virginia's sales tax rate is 5 percent, what is Roxy's Virginia sales and use tax collection obligation?

A) $0
B) $10,900
C) $95,000
D) $105,900