MLchartDataset catalogue

Use tax

Term · Law · MLC-T-LAW-005114

A tax imposed on the storage, use, or consumption of tangible personal property purchased from out-of-state vendors, where sales tax was not collected by the seller. It is designed to prevent consumers from avoiding sales tax by purchasing goods online or from other states. Many states impose a use tax at the same rate as their sales tax.

Table 1. Record
IdentifierMLC-T-LAW-005114
FieldLaw
Record as JSON 
{
  "id": "MLC-T-LAW-005114",
  "term": "Use tax",
  "field": "Law",
  "definition": "A tax imposed on the storage, use, or consumption of tangible personal property purchased from out-of-state vendors, where sales tax was not collected by the seller. It is designed to prevent consumers from avoiding sales tax by purchasing goods online or from other states. Many states impose a use tax at the same rate as their sales tax.",
  "url": "https://mlchart.com/terminology/law/use-tax/"
}

Record 5,235 of 5,439 in Law terminology (MLC-0107). Request the full dataset.