单选题 Payment
Advertising rates are specified in the Rate Card.
Rates are quoted exclusive of Value Added Tax and any other applicable sales taxes.

A、 Value Added Tax is included in sales taxes.
B、 Sales taxes are included in the rates.
C、 No taxes are included in the rates.

【正确答案】 C

【答案解析】[解析] 这是一段有关广告费用的说明文字。“rate”在这里表示“根据某个标准制定的价”，“exclusive of”表示“不包括”。从第二句“Rates are quoted exclusive of Value Added Tax and any other applicable sales taxes.”可知报价单上的报价不包括增值税和其他适用的销售税。因此，A、B两项均被排除，C项正确。