Sales tax is generally applied to which items?

Sales tax is generally applied to most goods and sometimes services, making this choice the correct answer. In many jurisdictions, sales tax is levied on the final sale of tangible personal property, which includes a wide array of goods that consumers typically purchase, such as clothing, electronics, and household items.

Additionally, some states extend the sales tax to certain services, which can include services related to repair, maintenance, and even some professional services, depending on local laws. However, the specifics can vary significantly from one location to another, as some states or municipalities may choose to exempt particular categories of items or services from sales tax altogether.

The other choices do not encompass the broader scope of sales tax applications. While some states may impose sales tax exclusively on certain types of services or on luxury items, this does not represent the general practice, as many essential goods are also taxable. Hence, the correct choice acknowledges the extensive reach of sales tax beyond just a narrow category of items.