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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词条贡献者

法律翻译Jessie，在一家亚洲一流律师事务所的北京办公室担任全职法律翻译，擅长翻译有关港口、铁路、公路与海运的法律文件。