Here's why:
* Marked: This is the past participle of the verb "to mark." It's being used as part of a compound verb with "tax," meaning "to mark and tax."
* Tax: This is the present tense of the verb "to tax." It's also part of the compound verb "mark and tax."
Example:
"The items were marked and taxed at the checkout."
In this sentence, "marked" and "taxed" are acting as verbs, describing the action of marking and taxing the items.