use tax

glossary / use tax

A tax imposed on the use of certain goods that are bought outside the taxing authority’s jurisdiction. • Use taxes are designed to discourage the purchase of products that are not subject to the sales tax. [Cases: Taxation 1202. C.J.S. Taxation § 1992.]

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use tax

glossary / use tax, 使用税

use tax 〈美〉使用税对在州外购买，州内使用、消费或存储之有形财产而征收的税。其税率相当于销售税率，其目的是为了防止州内居民通过在无销售税或低销售税的州购买商品而避税。

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