Which of the following best exemplifies a sales tax?

A sales tax is specifically designed to be applied to the purchase of goods and services. When a consumer buys a product, a percentage of that purchase price is added as the sales tax, which is collected by the retailer and then passed on to the government. This type of tax directly correlates with consumer spending and is generally assessed at the point of sale.

The other options focus on different types of taxation. A tax on income earned relates to personal or corporate income, while a tax on gifts received pertains to the transfer of wealth. Lastly, a tax on property ownership is an assessment made against property holdings, often based on property value rather than purchases. Each of these options represents a distinct category of taxation that does not align with the concept of sales tax, making the choice of a tax levied on purchases made the most accurate representation of sales tax.