States can improve the yield of the sales tax by broadening the base to include services and thus make the tax more equitable as upper-income individuals are heavier users of services. Which of the following examples is not an example of taxing a service?

a. A tax when you repair of your automobile
b. A tax when getting your hair cut
c. A tax on the cost of having a tattoo applied to your arm
d. A tax on the cost of buying cigarettes from a convenience store

d