Law Dictionary

use tax

noun

legal Definition of use tax

:a tax imposed on the use of personal property and especially property purchased in another state; specifically :a one-time tax imposed on the exercise or enjoyment of any right or power over tangible personal property that is incident to the ownership, possession, custody, or leasing of it
  • a law allowing the payment of a sales tax to be credited against the amount of use tax due
  • the manufacturer became liable for a use tax when items were withdrawn from inventory for internal use

Learn More about use tax

  1. Dictionary: Definition of use tax


Seen and Heard

What made you want to look up use tax? Please tell us where you read or heard it (including the quote, if possible).

Love words? Need even more definitions?

Subscribe to America's largest dictionary and get thousands more definitions and advanced search—ad free!

WORD OF THE DAY

readily predictable

Get Word of the Day daily email!

Love words? Need even more definitions?

Subscribe to America's largest dictionary and get thousands more definitions and advanced search—ad free!