In my opinion....no...not really that reason.
the reason is that only state "Income taxes" can be used for itemized deductions.
...and the Use tax is not an income tax...it is a generic sales tax...something that you pay at Walmart...Target...Amazon...etc.
So the fact that you paid some sales taxes...out of your full state refund....is immaterial to what the total state refund was (Before sales tax was assessed).
____________*Answers are correct to the best of my knowledge when posted, but should not be considered to be legal or official tax advice.*
