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What does “Use Tax” in box 90 mean?

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Level 4

What does “Use Tax” in box 90 mean?

Use tax is the tax paid to a state for buying items that you don't pay sales tax on. For example, I live in Massachusetts and drive up to New Hampshire, where there is no sales tax, and buy a car. When I bring it back to be used in Massachusetts, I am supposed to pay use tax to essentially make up for the fact that I didn't pay sales tax.

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