Roxy operates a dress shop in Arlington, Virginia. Lisa, a Maryland resident, comes in for a measurement and purchases a $2,700 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 tax liability?

Multiple Choice

• $0.

• $135 to Virginia.

• $135 sales tax to Virginia and $27 use tax to Maryland.

• $162 to Maryland.

$135 sales tax to Virginia and $27 use tax to Maryland is Incorrect