Use tax is similar to sales tax. The difference is who pays the tax to the state.

  • Sales Tax is collected and remitted to the state by the seller.
  • Use tax is paid directly to the state by the buyer.

When you buy something over the internet or other remote means, and the seller does not collect sales tax, it does not mean the purchase is tax-free. If you live in a state that has a sales tax, you may be required to report the purchase and pay use tax.

**For specific details about sales and use taxes, please consult the Department of Revenue in your state, or a tax professional.**

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