A state tax imposed on a purchaser in order to compensate the state for the buyer’s not having paid the local sales tax at the time of sale. For example, if a car owner didn’t pay the local state tax for a car purchase out of state for use in the state, a state may tax the car when it is registered as if it was purchased within the state.
USE TAX
TheLaw.com Law Dictionary & Black's Law Dictionary 2nd Ed.