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OMB No 15450047990FormReturn of Organization Exempt From Income Tax2006Under section 501 (c), 527, or 4947(a)(1) of the Internal Revenue Code (except black lung benefit trust or private foundation)

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What is use tax?

Use tax is a tax on the use of goods or merchandise in a state on which a sales tax has not been paid.

Who is required to file use tax?

Individuals or businesses who have made purchases from out-of-state sellers and did not pay sales tax are required to file use tax.

How to fill out use tax?

Fill out a use tax return form provided by the state tax agency and report the amount of untaxed purchases made during the year.

What is the purpose of use tax?

The purpose of use tax is to ensure that all purchases of taxable goods are subject to taxation, even if no sales tax was collected at the time of purchase.

What information must be reported on use tax?

The amount of untaxed purchases made from out-of-state sellers during the year must be reported on use tax forms.