http://en.wikipedia.org/wiki/Use_tax

Oh, and I'm a CPA. The OP is correct.

Question 3 from the quiz linked FTA:
3. It is the father's gene that decides whether the baby is a boy or a girl. (True or False)

That would be the Y CHROMOSOME. chromosome != gene
http://en.wikipedia.org/wiki/Chromosome

There isn't a single gene that determines gender.