use tax
Out-of-state charge
A use tax is a tax on goods purchased outside a jurisdiction but used within it, complementing sales tax by capturing revenue that would otherwise be lost to out-of-state purchases.
When you buy something online from a retailer that doesn't collect your state's sales tax, you technically owe use tax on that purchase: Few people actually report and pay use tax on their internet purchases.
Remove by cutting
- VATIncremental consumption tax
- GSTBritish baseline hour
- levyCompulsory government charge
- tariffTax on traded goods
duty · percentage · point of sale · nexus · remittance · collection · calculation · rate
Storing documents systematically
- auditFormal accounts examination
- liabilityLegal or financial obligation
- assessmentFormal evaluation of worth
- remittanceFunds sent elsewhere
reporting · registration · penalty · interest · enforcement · statute of limitations · amnesty · recordkeeping
Of city government
- countyLocal administrative division
- districtBounded administrative area
- nexusConnecting central point
- apportionmentDivision into shares
multistate · reciprocity · uniformity · boundary · situs · home state
Internet-based retail activity
- interstate commerceBusiness conducted across state boundaries
- storageSpace for keeping goods
- consumptionUsing up of resources
- digital goodsPurchasable intangible items
excise
Remove by cutting
tariff · duty · percentage · point of sale · nexus · remittance · collection · calculation · rate · threshold
filing
Storing documents systematically
- auditFormal accounts examination
- liabilityLegal or financial obligation
- assessmentFormal evaluation of worth
remittance · reporting · registration · penalty · interest · enforcement · statute of limitations · amnesty · recordkeeping · jurisdiction
municipal
Of city government
apportionment · multistate · reciprocity · uniformity · boundary · situs · home state
online shopping
Internet-based retail activity
- interstate commerceBusiness conducted across state boundaries
- storageSpace for keeping goods
- consumptionUsing up of resources
use taxincome tax
Government charge on earnings
property tax · wealth tax · estate tax · capital gains tax · payroll tax