Use taxes are usually imposed on the use, consumption, or storage of goods within a taxing jurisdiction.

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Use taxes are typically levied on the consumption or storage of goods within a specific taxing jurisdiction, not on the production or sale of those goods. Typical use tax examples include taxes on out-of-state purchases, leases, and rentals of equipment or supplies, and self-assessments on tangible personal property used in business.

Use Taxes Are Usually Imposed on the Use, Consumption, or Storage