Answer:
The correct answer is A. They are both based on consumption.
Step-by-step explanation:
Sales tax is an indirect tax levied on customers when they purchase goods or services. Typically, sales tax is calculated as a percentage of the value of the goods sold. At the same time, some of the goods and services may be exempted from taxation by tax legislation. In turn, excise tax is a form of indirect tax, which is levied on the sale of certain consumable goods. Excise duty is generally levied on the quantity of the product and not on its value.