30 c tax per gallon of gasoline is an example of a consumption tax. Retail sales taxes, excise taxes, value-added taxes, use taxes are more example of consumption tax.
What is consumption tax?
Consumption tax is the tax which is imposed on the purchasing of goods and services. The base of the tax is consumption and purchasing of the commodity. Maximum consumption tax are kind of indirect tax, which a person pay for buying the goods, and the tax are already included.
Thus, option C is correct.
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