# Use tax

> Use tax — The buyer-side complement of sales tax, owed at the same rate on taxable goods and services used in a state when the seller did not collect sales tax — self-assessed and remitted by the buyer.

Source: https://lopifi.com/glossary/use-tax
Part of: Lopifi — US GAAP books on autopilot, reviewed by a CPA (https://lopifi.com)

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**What is use tax?** In accounting, use tax means the buyer-side complement of sales tax, owed at the same rate on taxable goods and services used in a state when the seller did not collect sales tax — self-assessed and remitted by the buyer.

## Also known as

- Compensating tax

## Words this system refuses for it

- sales tax (collected by the seller)

- **Category:** Tax
- **Specified in:** [Lexicon](https://lopifi.com/md/docs/domain/11-lexicon)