What type of tax is sales tax?

It is a progressive tax because it requires low-income earners to spend a greater proportion of their income to
pay the tax than high-income earners.

It is a regressive tax because it requires low-income earners to spend a greater proportion of their income to
pay the tax than high-income earners.

It is a progressive tax because it requires high-income earners to spend a greater proportion of their income to pay the tax than low-income earners.

It is a regressive tax because it requires high-income earners to spend a greater proportion of their income to pay the tax than low-income earners.