Use Tax Estimator

Use tax is the counterpart to sales tax — you owe it when you buy taxable items for business use from an out-of-state seller who didn't collect sales tax. Most businesses underreport use tax. This tool helps you track untaxed purchases and calculate the use tax owed when you file your state return.

Your State Use Tax Rate (%)

Tax Year

Add Untaxed Purchases

Description

Amount ($)

Tax Paid ($)

Total Untaxed Purchases

Sales Tax Already Paid

Net Taxable Amount

State Use Tax Rate

Total Use Tax Owed

Report use tax on your state's sales/use tax return, or on your state income tax return if you have no sales tax permit. Penalties for underreporting use tax can equal the tax plus interest. Common triggers: Amazon purchases without tax, out-of-state trade show purchases, catalog orders.