The state of Eastern Seaboard enacted a sales tax on specified items purchased within the state. The General Services Administration ("GSA") of the United States Government purchased from a dealer in Scrodtown, the largest city in Eastern Seaboard, 100 new automobiles for use by federal agencies operating within the state. Must GSA pay the sales tax applicable to the new auto purchase?
A. No, unless Congress has consented to such a tax.
B. No, because the tax unfairly discriminates against interstate commerce.
C. Yes, because the tax is nondiscriminatory.
D. Yes, because there is a rational basis for the tax and it does not appear to be a disguised penalty. 
Choose A, B, C or D as your solution.
A