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its own use, without having paid tax when it was initially purchased. use taxes are functionally equivalent to sales taxes. they are typically levied upon the use, storage, enjoyment, or other consumption in the state of tangible personal property that has not been subjected to a sales tax. [ ] contents
example, a resident of massachusetts , with a % "sales and use tax" on certain goods and services, purchases non-exempt goods or services in new hampshire for use, storage or other consumption in massachusetts. under new hampshire law, the new hampshire vendor collects no sales taxes on the goods, but...
https://en.wikipedia.org/wiki/Use_tax