Who pays the tax depends on whether the government places taxes on the buyers or sellers?

False. There is a lot of pretending, but in the end, the buyer pays for everything. Sometimes everybody pretends that the seller pays, but the seller considers that as a cost of doing business and raises his prices enough to cover that cost. Sometimes they pretend that the government subsidizes the purchase, but that only means the buyer pays a tax to provide the money to pay the subsidy.