A use tax is a [tax](https://www.law.cornell.edu/uscode/text/26/164) imposed by state governments on the use, storage, or consumption of goods and services purchased from out-of-state vendors who do not collect sales tax. It is designed to ensure that in-state and out-of-state purchases are taxed equally, preventing consumers from avoiding sales tax by making purchases from out-of-state vendors. The use tax rate is typically the same as the state’s sales tax rate.