Final answer:
The tax paid to a third party at the point of sale when purchasing goods or services is the sales tax.
Step-by-step explanation:
The correct answer to the question is c. Sales tax. This tax is paid to a third party, which generally means the government, at the point of sale when purchasing goods or services. Unlike income tax and corporate income tax, which are paid directly by the individual or company to the government, or property tax, which is imposed on the value of real estate owned and paid directly to the local government, sales tax is collected by the retailer at the time of the transaction and then passed on to the government.
Excise taxes are specific taxes placed on a particular good such as gasoline, cigarettes, or alcohol. While these are also collected and paid to the government, they are not typically considered to be paid to a 'third party' in the way that sales tax is since they are included in the price of the good rather than added at the point of purchase.