An indirect tax is a tax that is imposed on goods and services rather than on individuals or businesses. Therefore, of the options given, the indirect tax would be sales tax. Sales tax is a tax on the sale of goods and services and is often added to the price of the item. The tax is collected by the seller and then passed on to the government. The buyer indirectly pays the tax when they purchase the item. Unlike direct taxes, such as income tax or company tax, which are paid by individuals or businesses respectively, indirect taxes are paid by consumers through the purchase of goods and services.