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In most cases, the "use" tax is the same as any sales tax and is applied on items bought from out of state sources. I worked for a utility and we remitted use taxes to the state coffers in the millions of dollars every year on purchases from out of state manufacturers - basic S.O.P.
Many states are enacting sales/use taxes on areas previously not taxed - like attorney services, etc. - all part of the game to increase decreased tax revenues in lieu of cutting spending
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