The Constitution permits provinces to levy only a "direct" tax, which is expected to fall on the taxpayer rather than being passed on to someone else. Which of the following taxes is an "indirect tax" and therefore outside the authority of a provincial government? 0 Income tax. Sales tax. 0 Liquor surcharge. O Gasoline tax. That's incorrect. Consider this: A sales tax falls directly on the taxpayer, even though it is collected by the retailer, so a province may levy a sales tax