The main difference between the two is that sales tax is a tax on the sale of tangible personal property, while use tax is a tax on the use of that property within a state. Sales tax is generally charged by the seller at the time of the sale, while use tax is typically self-assessed by the purchaser when the seller has not charged sales tax. Use tax is often applied to goods that are purchased outside of the purchaser’s state and then brought into the state for use, as well as to goods that are purchased online or through catalogs.
Source: tax.thomsonreuters.com
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