What is Use Tax?
Use tax applies to the purchase, lease or rental of tangible personal property used or consumed in a business on which a like equal local sales tax was not collected by the vendor. Any person who purchases, imports, or receives property and services subject to tax or who is the lessee or rentee of tangible personal property, on which vendors did not collect the proper sales taxes, is liable for the payment of taxes directly to the Bureau of Revenue and Taxation.
Compensating use tax is due on the purchase price of items purchased from vendors located outside of Kansas and used, stored or consumed within Kansas, upon which no sales tax has been paid. Examples of purchases made without paying Kansas sales tax are goods bought over the internet and from catalogs.
Use tax is a component of Florida’s sales and use tax. It is due on any tangible personal property purchased out of state and brought into Florida within six months from the date of purchase. Use tax allows uniform taxation of items such as aircraft, whether the aircraft is purchased in Florida or purchased outside Florida but used, hangered, or stored in the state.
Use tax is a tax imposed on tangible personal property used in Nevada on which sales tax has not been paid. Use tax, the counterpart of sales tax, applies to mail order, out-of-state, internet purchases, and other purchases of tangible personal property on which Nevada sales tax has not been paid. Any sales tax legally collected in another state will be applied towards any applicable Nevada use tax. NRS 372.185, NAC 372.
Use tax is a tax paid on goods purchased outside the state of Oklahoma where the tax was not charged in another state. The most common example is when something is purchased from an out-of-state mail order company. If the mail order company does not collect the Oklahoma tax then the Oklahoma resident is responsible for remitting the tax. The tax rates and codes are available on the Oklahoma Tax Commission’s web site.
