Current Use Taxation

Current Use Taxation is a tax imposed on goods or services at the time of purchase or use, rather than at sale. It's often applied to prevent tax evasion on out-of-state purchases by requiring consumers to pay tax directly when they bring goods into a jurisdiction. For example, if someone buys goods online from another state and brings them into their home state, they may owe the local use tax if sales tax wasn’t paid at purchase. This ensures fair taxation across different regions and helps fund local services and infrastructure.