No Stupid Questions
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Overstating the tax and then being charged less, that's going to be less jarring to consumers than the opposite situation, where people are charged more than what it says on the can haha. They emboss cans with the worst-case tax rate because the tops are produced separately from the body of the can, so they genuinely don't know what size of can it will be part of.
But I get it: taxes are hard, since even the supposed simplicity of a "flat tax" rate still requires exemptions and exceptions everywhere. Otherwise, people will get away with paying less tax than they ought, or more tax than is reasonably fair, or that the purpose of the tax is wholly defeated.
Taxation systems: simple to administer, easy to understand, fair. Pick at most two. Anyone who says they've come up with a system that achieves all three perfectly is a liar or doesn't understand how taxes work.