It's the same thing for any state's refund.
The Use tax is added back into the value, because it is a sales tax and not an income tax.
As a "Sales Tax" paid to the state in 2023...it might be used for 2023 as part of a person's itemized deductions IF..IF..their total sales taxes exceed their state income taxes...but that's usually not the case unless they bought tons of stuff.
____________*Answers are correct to the best of my knowledge when posted, but should not be considered to be legal or official tax advice.*
