Sales tax and Use tax explained

State law allows the state to collect sales tax on most goods and many services. If you make a purchase without paying state sales tax, then the purchase is subject to Use Tax, at the same tax rate, collected with the state income tax return.

On a state income tax return, taxpayers are required to disclose how much – if any – purchases are subject to Use Tax. Be certain to provide this information along with your tax documents at preparation time.