A state typically charges a "Use" tax on goods
purchased in another state and then brought back across the border into your home (resident) state, where your resident state's own Sales taxes have not been
paid on those same goods. So, in essence, a Use tax is for all practical
purposes simply a Sales tax by another name; but one that applies just to
goods bought out-of-state and brought back into your home state.
It does not include services purchased or goods consumed out of state (such as restaurant meals or haircuts, just for some examples), nor does it include utility bills, rent, or any other such items.
That said, the calculation and payment
of a state's Use tax is typically done on the "honor system" where it is
up to each state income tax filer to self-declare and calculate their
own Use tax. This is mostly in contrast to the way that a Sales tax
normally works when you buy goods in-state, where the Sales tax is
typically applied to the cost of the purchase directly at the cash
register.
Thank you for asking this question.
