With no explanation, chose the best option from "A", "B", "C" or "D". notice, it would have understood that all sales from vending machines, regardless of the type of item, are taxable. See Indiana Dep’t of State Revenue, Information Bulletin # 29 (Jan. 1, 2004) (available at http://www.in.govAegislative/iac/ showlRArchive); Indiana Dep’t of State Revenue, Commissioner’s Directive #21 (Jan. 1, 2004) (available at http://www.in. govAegislative/iac/showlRArehive). See also I.C. § 6-2.5-5-20(e)(4) (explaining that food sold through a vending machine is not exempt). Thus, the Department’s Clarification simply did not represent an absolute bar against taxing all sales of bottled water and fruit juice; those items were taxable if they were sold through a vending machine. See also Taxpayers Lobby of Ind., Inc. v. Orr, 262 Ind. 92, 311 N.E.2d 814, 818 (1974) (<HOLDING>). RDM has not shown that the Department,

A: recognizing that the sales tax law has always contained exemptions based not only on the identity of the tangible personal property sold  but also on the nature of the transaction
B: holding that a tax appeal on real property is a lien on the real estate and not a personal obligation of the landowner
C: holding that the essential purpose of use tax is the recoupment of lost sales tax revenue
D: holding a county taxpayer has standing to bring a declaratory decree and injunctive action against public officials of the county when the action seeks to enjoin the grant of certain tax exemptions given to other taxpayers in the county on the ground that such exemptions violate specific limitations on the countys authority to grant tax exemptions imposed by the florida constitution
A.