use tax
: a tax imposed on the use of personal property and esp. property purchased in another state
;specif : a one-time tax imposed on the exercise or enjoyment of any right or power over tangible personal property that is incident to the ownership, possession, custody, or leasing of it [a law allowing the payment of a sales tax to be credited against the amount of
use tax due] [the manufacturer became liable for a
use tax when items were withdrawn from inventory for internal use]