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Use tax - Wikipedia
A use tax is a type of tax levied in the United States by numerous state governments. It is essentially the same as a sales tax but is applied not where a product or service was sold but where a merchant bought a product or service and then converted it for its own use, without having paid tax when it was initially purchased.
Use tax | Washington Department of Revenue
What is use tax? Use tax is a tax on the use of goods or certain services in Washington when sales tax has not been paid. Goods used in this state are subject to either sales or use tax, but not both.
US sales and use tax in a nutshell - KPMG
The use tax imposes a tax equal in amount to the sales tax that would have been imposed on the sale of the property or services in question if the sale had occurred within the state’s taxing jurisdiction. The purchaser generally bears the burden of the use tax.
Use tax vs sales tax: Everything you need to know - Avalara
Businesses typically report consumer use tax on their regular sales and use tax return or excise tax return. If your business owes consumer use tax but doesn’t hold a sales and use tax permit, inquire about the best practice with your state tax authority or a trusted tax advisor.
What Is a Use Tax? Definition as Sales Tax, Purpose, and Example
The term use tax refers to a conditional sales tax. The use tax is charged on any goods purchased without paying a sales tax when one would normally be applied in their home state.
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