Logo of the Internal Revenue Service. Flag of the United States. Use taxes are functionally equivalent to sales washington state resale certificate pdf. They are typically levied upon the use, storage, enjoyment, or other consumption in the state of tangible personal property that has not been subjected to a sales tax.
Use tax is assessed upon tangible personal property and taxable services purchased by a resident or entity doing business in the taxing state upon the use, storage, enjoyment or consumption of the good or service, regardless of origin of the purchase. Use taxes are designed to discourage the purchase of products that are not subject to the sales tax within a taxing jurisdiction. Use tax may be applied to purchases from out-of-state vendors that are not required to collect tax on their sales within the state. The use tax imposes a compensating tax equal in amount to the sales tax that would have been imposed on the sale of the property, if the sale had occurred within the state’s taxing jurisdiction. The use tax is typically assessed at the same rate as the sales tax that would have been owed, and generally the taxability of the good or service does not vary.
However, there are some instances where the sales tax rate and the use tax rate vary. Department of Revenue in Massachusetts as a use tax. With few exceptions, no state’s vendors will charge the native state’s sales tax on goods shipped out of state, meaning all goods ordered from out-of-state are essentially free of sales tax. The purchaser is therefore required to declare and pay the use tax to his home state on these ordered goods. The assessing jurisdiction may make the use tax payable annually, but some states require a monthly payment.
There are currently over 14,000 tax jurisdictions in the U. Given the volume of jurisdictions, the source of the sale may also need to be examined, in order to appropriately apply and remit the tax. In traditional repair and maintenance type services, these locations will typically be one and the same, however with complex technology transactions, these locations are often different. The use tax, like the sales tax, is assessed upon the end consumer of the tangible property or service, but the difference is who calculates the tax and how it is accounted for. The sales tax is collected by the seller, who is acting as an agent of the state and thus remits the tax to the state on behalf of the end consumer. On the other hand, the use tax is self-assessed and remitted by the end consumer.
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