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Examples: A person buys a vehicle from a dealer in a neighboring state and the dealer does not charge sales tax on the vehicle. The buyer must pay use tax on the purchase price of the vehicle when he/she returns to his/her state and/or city.
What is consumers use tax in KY?
When a web-based retailer or any out-of-state retailer does not collect the 6 percent Kentucky sales and use tax, the consumer is responsible for reporting and paying use tax on those untaxed purchases, in ance with KRS 139.330.
Who pays Missouri use tax?
Unlike sales tax, which requires a sale at retail in Missouri, use tax is imposed directly upon the person that stores, uses, or consumes tangible personal property in Missouri. Use tax does not apply if the purchase is from a Missouri retailer and subject to Missouri sales tax.
Related Searches
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Related links
SALES AND USE TAX GUIDE | SDSU Research Foundation
SDSU. Research Foundation must accrue use tax on these purchases, unless purchased from a California retailed or purchased under a resale certificate, where
New Jersey Sales Use Tax Guide for Automobile Dealers
consumer with respect to property purchased for lease. Each purchase made for lease purposes is a separate transaction and is subject to sales and use tax.
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