Typically, a seller collects the local sales tax and remits it to state and local governments. But when an out-of-state retailer fails to collect sales tax, the burden shifts to consumers.
A use tax is a required contribution on goods and services that was not collected as sales tax at the time of purchase. If your local tax and fee administration charges sales tax as a percentage of a purchase price, that tax is owed regardless of whether a seller collects it.
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