Technically, the short answer to your question is "yes." But, you deserve a bit of longer answer, so please continue reading for an explanation.
A state (including Alabama) typically charges a "Use" tax on goods purchased in another state and then brought back across the border (into Alabama), where that state's (Alabama's) own Sales taxes have not been paid on those goods. So, in essence, a Use tax is for all practical purposes simply a Sales tax by another name; but one that applies to goods bought out-of-state.
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.
Moreover, Alabama has a fairly low Sales tax rate, when compared to most other states with a Sales tax system. In fact, it is just a flat 4%. Alabama only charges a Use tax when Sales taxes haven't been paid at all in another state (like goods bought in Oregon, for instance, which has no general Sales tax system at all), or where that other state's Sales tax is less than Alabama's 4% figure.
The Alabama Department of Revenue is quoted on the matter as writing:
"If you were charged a sales tax (other than Alabama sales tax) by the out-of-state business for the item(s) you purchased, you are allowed a credit against your Alabama consumer use tax due for the amount of the sales tax you paid with your purchase, not to exceed 4% of the purchase price."
In practical terms this means you only owe Alabama Use taxes if you purchased your goods (clothing in your case) out-of-state, brought them back to Alabama, and the Sales tax rate you paid in the other jurisdiction is less than 4%. Even then, Alabama's Use tax would only be due on the difference between Alabama's 4% rate and the other Sales tax rate of X%.
With respect to your theft incident (and we're truly sorry to hear about that), the circumstances of your purchase, whether an emergency or not, isn't taken into account in the calculation of the Use tax. But, given all of the above, it may very well be likely that you don't legally owe it to Alabama at all.
Thank you for asking this question.
