Mr$.$ Smith resides in a state with a $6\%$ sales and use tax. He recently traveled to another state to buy furniture and paid that state's $7\%$ sales tax. Which of the following statements is true?

Multiple Choice

Mr $.$ Smith is entitled to a refund of $1\%$ of the purchase price of the furniture.

Mr$.$ Smith does not owe a use tax to his home state.

Mr$.$ Smith's use tax liability to his home state equals $6\%$ of the purchase price of the furniture.

None of these choices are true.