In order to raise revenue to meet the increasing costs of government, a province and a territory each imposed a new tax on e-cigarettes. The legislation that the province enacted states: "Any person licensed to sell e-cigarettes shall pay to the Province an amount equal to 20% of the purchase price." The legislation that the territory enacted states: "Every person who purchases e-cigarettes within the Territory shall, at the time of purchase, pay an amount, equal to 20% of the purchase price, on the consumption of the e-cigarettes." In each case, identify the taxpayer. Is the taxpayer likely to be the party that actually contacts the government and makes the payment? Are either of those provisions valid?