Concept:A direct tax is paid by the person on whom it is imposed, and its burden cannot be shifted to others.
Explanation:Estate duty is levied on the value of property left by a deceased person, so it is a direct tax.
Income tax is paid directly by the earner on their income.
Wealth tax is paid directly on the ownership of assets.
Sales tax is collected by sellers from buyers and passed to the government, so its burden can be shifted.
Therefore, sales tax is an indirect tax, not a direct tax.
Answer:Sales tax is not a 'Direct Tax'.