Use Tax Calculator
What you owe on untaxed purchases.
Rates change with budgets and local ballot measures, and the rate that applies depends on the delivery address and product category. Treat these as planning figures, not as a filing.
Use tax due
$693.00
on $8,400 of untaxed purchases
Use tax is the mirror of sales tax: if you bought something for your own use and no sales tax was charged, you owe the equivalent to your own state. It is widely ignored and increasingly audited, particularly for equipment and inventory bought out of state.
How the Use Tax Calculator works
Use tax is the counterpart to sales tax: if you bought something for your own use and nobody charged you sales tax, you owe the equivalent to your own state. It is widely ignored by individuals and increasingly audited for businesses, particularly on equipment and supplies bought out of state.
Not financial advice. Marketplace fees change, and they vary by country, plan and seller status. Every rate here is an editable default, not a quoted price — check the platform's current fee schedule before you price a product against it. This is not tax or business advice.
Frequently asked questions
What is use tax?
Tax you owe on goods you bought without paying sales tax, when you use them in a state that would have taxed the purchase. The rate is your local combined rate — it exists so out-of-state purchases are not tax-advantaged.
When do businesses owe it?
Most commonly on equipment, supplies and software bought from out-of-state vendors who did not collect, and on inventory bought tax-free with a resale certificate but then used internally rather than resold.
Do I get credit for tax paid elsewhere?
Usually yes. If you paid sales tax to another state at a lower rate, most states credit that against the use tax due and you owe only the difference.
Is it actually enforced?
For individuals, rarely. For businesses, routinely — use tax is a standard part of a state sales tax audit, and unreported purchases of equipment are among the easiest things for an auditor to find.