An ad valorem tax is imposed on

  • A special commodities
  • B exports
  • C imports
  • D the value of a commodity

The correct answer is D. the value of a commodity

An ad valorem tax (Latin for "according to value") is a tax whose amount is based on the value of a transaction or of property. It is typically imposed at the time of a transaction, as in the case of a sales tax or value-added tax (VAT)

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