Consumer use tax
From Tax Rates Wiki
Consumer user tax is a consumption tax. It can be thought of as sales tax which is collected and remitted by the buyer rather than the seller.
While sellers typically collect and remit sales tax to government agencies, it is actually the buyer who is responsible for making sure the appropriate amount of tax is remitted. On transactions which are eligible, but for which no sales tax has been collected, the buyer is responsible for remitting the tax to the appropriate entity.
In states with a state income tax, consumer use tax is typically reported and remitted as part of filing a state return. In states without a state income tax, there may be other methods. For example, Washington State has a Consumer Use Tax Return for this purpose.
