I've never heard of use tax, but on my Federal Form it states you have the option to claim either state and local sales tax or state and local income tax as an itemized decduction on Schedule A. If you choose to claim the deduction for sales tax you can claim the state and local sales tax on big purchase items such as cars and boats. I'm not sure if there are limitations by state, but I would think the Federal guidelines should be the same.

A computer once beat me at chess, but it was no match for me at kick boxing.