buyer s an d seller s shar e th e burde n o f th e ta x regardles s o f whethe r th e ta x i s levie d o n buyer s o r o n sellers.
B.
buyer s alway s bea r th e ful l burde n o f th e tax.
C.
seller s alway s bea r th e ful l burde n o f th e tax.
D.
seller s bea r th e ful l burde n o f th e ta x i f th e ta x i s levie d o n them ; buyer s bea r th e ful l burde n o f th e ta x i f the ta x i s levie d o n them.