Not sure if this is correct orty-five states and the District of Columbia levy general sales taxes that apply (with some exemptions) to all goods and certain services. Thirty-seven states (including, Alaska, which has no state tax) also allow general sales taxes at the local level. Most states apply separate sales taxes to particular goods, including tobacco, alcohol, and motor fuels.
Expressed, enumerated and delegated powers
Im not shur but i think your answer is d corporal punishment and taxes