Most cities and/or states in the U. S. collect a sales tax on almost everything you buy. You must ask when you move into a new c

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问题     Most cities and/or states in the U. S. collect a sales tax on almost everything you buy. You must ask when you move into a new community how much the local sales tax is, and what items are and are not taxable. Both taxable items and the amount of tax vary considerably from place, from one of two percent in some places up to eight or ten in others. The New York City sales tax, for examples, is currently 8% , so if you buy a pair of $40 shoes you will actually have to pay $43.20. This makes paying and getting correct change much more difficult ( not to mention making .everything more expensive). We say in America that only two things in life are unavoidable: one is death and the other taxes.
    Another thing that makes money exchanges more complicated is tipping. The Chinese people have happily put an end to tipping, but Westerners are still plagued with this indignity. Waiters and waitresses, cab drivers, hotel bellboys, barbers and hairdressers and all sorts of other people must be tipped. Their employers give them low wages because it is expected that you, the customer, will make up the difference. If you don’ t, the service person can’ t earn a living. Tipping also varies from place to place, generally in the area of 15% of your bill (before taxes), but again you should ask local residents whom to tip and how much.
    There is another kind of tipping as well. You are generally expected to give something ( either cash or a bottle of whisky) to the mailman and to your building "super" at Christmas time. You should discuss this also with neighbors and colleagues.
Usually, taxable items and the amount of tax ______.

选项 A、have no difference from place to place in the U. S.
B、are over 15% in the U. S.
C、have been put an end in the U. S.
D、vary from place to place in the U. S.

答案D

解析 文章第一段第三句讲到,收税项目和收税数额在不同地方差异很大。
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