The terms that can best describe what sales tax is, based on the characteristics, are: indirect and regressive.
What is Sales Tax?
Sales tax can be described as the tax levied by the government on retail sales of goods and services paid by final consumers indirectly. So it can be referred to as an indirect tax.
Sales tax is also a form of regressive tax because, it applies uniformly and thereby takes a larger part of the income of low earners compared to high earners.
Therefore, the terms that best describes sales tax are: indirect and regressive.
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