Use tax

From Wikicpa

A use tax is a type of excise tax assessed upon tangible personal property purchased by a resident of the assessing state for use, storage or consumption of goods in that state (i.e., not for resale), regardless of where the purchase took place. The use tax is typically assessed at the same rate as the sales tax that would have been owed (if any) had the same goods been purchased in the state of residence.