Use tax liability accrues in the state where taxable purchased property will be used when the seller of the property is not required to collect sales tax.

Question

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When the seller of taxable property is not required to collect sales tax, the buyer is responsible for paying the use tax in the state where the property will be used. Use tax liability therefore accrues in the state of use.

Use Tax Liability Accrues in the State Where Taxable Purchased