For most states use tax is similar to sales tax. A company must include a use tax on taxable purchases that the copany did not have sales collected. For instance, out-of-state purchases. My company, a mechanical contractor must often pay use tax on out of state equipment that is purchased from avendor not registered in Florida. For federal income tax purposes sales tax and use tax are treated the same ( for those of us in states with no income tax or an income tax lower than the sales tax deduction). Hope this helps.