According to the Adobe Commerce User Guide, a tax class can be assigned to either a product or a customer group in Adobe Commerce. A product tax class determines how a product is taxed, while a customer tax class determines how a customer is taxed based on their location and group membership. Shipping is considered as a product tax class in Adobe Commerce, and it can be assigned to different shipping methods or rates. The other options are not valid for assigning a tax class.
In Adobe Commerce, tax classes can be assigned to products and shipping. Categories, however, do not have tax classes assigned to them directly. Tax classes applied to shipping allow merchants to specify how taxes should be calculated for shipping costs, making option B the correct answer. Orders and categories do not have direct associations with tax classes in the same way products and shipping do.
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