When can a seller shift tax to a consumer?

A seller can shift tax to a consumer when the tax is passed on as part of the price of goods or services sold. This typically occurs with indirect taxes, like sales taxes or value-added taxes, where the seller includes the tax in the final price charged to the consumer. The seller is responsible for collecting the tax from the consumer and remitting it to the government. However, the ability to shift tax may depend on market conditions, competition, and consumer demand.