Which of the Following Is Not One of the Issues

Multiple Choice

Which of the following is not one of the issues complicating the taxation of e-commerce sales?

A) Taxes raised are used for different government purposes.
B) Sales taxes and policies vary by state and country.
C) Retailers are only legally required to charge sales tax if they have operations located in the same state as a consumer.
D) Small online businesses are unable to manage sales taxes to thousands of different jurisdictions.