22. Roxy operates a dress shop in Aflington, Virginia. Lisa, a Maryland resident, comes in for a measurement and purchases a \$1,500 dress that is shipped to her Maryland residence using a common carrier. Assuming that Virginia's sales tax rate is 5 percent and that Maryland's sales tax rate is 7 percent, what is Roxy's sales and use tax liability? A. $0. B. $75 to Virginia. C. $75 sales tax to Virginia and $15 use tax to Maryland. D. $90 to Maryland. 23. Roxy operates a dress shop in Arlington, Virginia. Lisa, a Maryland resident, comes in for a measurement and purchases a $1,500 dress. Lisa returns to Virginia a few weeks later to pick up the dress and drive it back to her Maryland residence where she will use the property. Assuming that Virginia's sales tax rate is 5 percent and that Maryland's sales tax rate is 6 percent, what is Roxy's sales and use tax liability? A. 50. B. $75 to Virginia. C. $75 sales tax to Virginia and $15 use tax to Maryland. D. $90 to Maryland