Noun
English Wikipedia has an article on:use taxWikipedia
use tax (plural use taxes)
(US) A charge imposed on the use or possession of personal property
A use tax is imposed on the buyer at the same rate as the sales tax. Source: Internet
In addition to the state tax, some Nebraska cities assess a city sales and use tax, in 0.5% increments, up to a maximum of 1.5%. Source: Internet
Personal use tax credits are tax credits given to individual taxpayers for education expenditures made on behalf of their own children. Source: Internet
Quill Corp. v. North Dakota and National Bellas Hess v. Illinois both prohibit states from imposing a sales and use tax collection obligation on out of state sellers with no nexus in the state. Source: Internet
Sales and use tax is calculated as the purchase price times the appropriate tax rate. Source: Internet
The buyer pays the use tax when the seller fails to collect the sales tax or the items are purchased from a source where no tax is collected. Source: Internet