The taxation policy is selected when a B2C Commerce site is created. It is not an ordinary editable site preference that administrators can unlock later. This eliminates options B and C.

The uploaded question set identifies creation of a replacement Gross-taxation site as the Business Manager-based answer. Current Salesforce documentation adds an important operational qualification:the taxation policy is configured at site creation and only B2C Commerce/Salesforce Support can change it on an existing site.

Therefore, among the three choices, A is the only viable Business Manager-only approach because a newly created site can be configured with Gross taxation at creation. However, in a real production implementation, deleting/recreating a mature site can have major configuration and data implications; contacting Salesforce Support to change the existing site ' s taxation policy is the current documented operational route.

A taxation-policy change also requires reviewing price data because gross and net policies interpret product and service prices differently.

Study Guide reference:B2C Commerce Setup — site creation, Net/Gross taxation policy, immutable site settings, and tax configuration.

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