Which of these statements describes a rebate?

A.) The Shopper receives a discount now and pays sales tax on the discounted price of the item.

B.) The Shopper receives a discount later and pays sales tax on the discounted price of the item.

C.) The Shopper receives a discount later and pays sales tax on the full price of the item.

D.) The Shopper receives a discount now and pays sales tax on the full price of the item.