use tax

noun

: a tax imposed on the use of personal property and especially property purchased in another state

specifically : 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the manufacturer became liable for a use tax when items were withdrawn from inventory for internal use