Statements (53)
| Predicate | Object |
|---|---|
| gptkbp:instanceOf |
gptkb:tax_law
|
| gptkbp:appliesTo |
imported goods
tangible personal property business inventory withdrawn for personal use gifts received from out-of-state goods brought into state for use goods purchased at conventions goods purchased at trade shows goods purchased for business use goods purchased for personal use goods purchased for resale but not resold goods purchased from individuals goods purchased from unregistered sellers internet purchases leased property mail-order purchases out-of-state purchases purchase of goods or services without sales tax taxable services |
| gptkbp:compatibleWith |
businesses
residents |
| gptkbp:complianceEnforcedBy |
audits
|
| gptkbp:dateEnacted |
1930s
|
| gptkbp:defines |
tax on the use, storage, or consumption of goods purchased without sales tax
|
| gptkbp:enforcedBy |
gptkb:Department_of_Revenue
most U.S. states |
| gptkbp:excludes |
certain small purchases
goods already taxed by sales tax |
| https://www.w3.org/2000/01/rdf-schema#label |
Use Tax
|
| gptkbp:imposedBy |
gptkb:local_government
gptkb:state_order |
| gptkbp:legalBasis |
state statutes
|
| gptkbp:notableCollection |
state tax authorities
|
| gptkbp:notEnforcedIn |
gptkb:Alaska
gptkb:Delaware gptkb:Montana gptkb:New_Hampshire gptkb:Oregon |
| gptkbp:originatedIn |
gptkb:United_States
|
| gptkbp:payer |
gptkb:business
consumer |
| gptkbp:penalty |
fines
interest |
| gptkbp:purpose |
to prevent tax evasion on out-of-state purchases
|
| gptkbp:rating |
varies by jurisdiction
|
| gptkbp:relatedTo |
gptkb:Sales_Tax
Nexus laws Remote seller laws Wayfair v. South Dakota |
| gptkbp:reportingMethod |
annual tax return
separate use tax form |
| gptkbp:bfsParent |
gptkb:Sales_Tax
|
| gptkbp:bfsLayer |
7
|