A direct tax is a tax that a person or organization pays directly to the entity that imposed it, such as income tax, property tax, or taxes on assets. 

It is different from an indirect tax, which is a tax that is levied on one entity, such as a seller, and paid by another, such as a sales tax paid by the buyer in a retail setting.

Therefore, the correct answer is purchase tax

A purchase tax is a tax that is added to the price of something that people buy, but not to the price of basic goods.

It is an example of an indirect tax, as it is collected by the seller and passed on to the government.