Goods used in this state are subject to either sales or use tax, but not both.

The Act did not repeal any state sales or use tax.

Nebraska has a state sales and use tax of 5.5%.

Voters were also asked whether they favored a one percent sales and use tax.

Maine has a 5% general, service provider and use tax.

They are just using 'tax' in its peculiarly British sense.

There is no federal sales or use tax in the United States.

Often laws provide for the exemption of certain goods or services from sales and use tax.

Credit is allowed for sales or use taxes paid to another state with respect to the purchase.

All states exempt certain types of goods from sales and use tax.

But the forms do not explain the use tax, or even mention mail-order purchases.

In state parlance, that local portion is known as a use tax.

Another form of use tax related to this example is referred to as reciprocity.

The residents of Maryland are, however, still liable for the use tax.

In California at least, residents are required to pay a use tax on all goods purchased from out of state.

Now if they want to go after people for not claiming their use tax in 2010 I think that is fair.

"Theoretically, we could look back to 1947, when the use tax was enacted."

The consumer is personally liable for paying the use tax.

Taxpayers can also report use tax on this form.

A use tax is imposed on the buyer at the same rate as the sales tax.