Goods used in this state are subject to either sales or use tax, but not both.

The Act did not repeal any state sales or use tax.

Nebraska has a state sales and use tax of 5.5%.

Voters were also asked whether they favored a one percent sales and use tax.

Maine has a 5% general, service provider and use tax.

They are just using 'tax' in its peculiarly British sense.

There is no federal sales or use tax in the United States.

Often laws provide for the exemption of certain goods or services from sales and use tax.

Credit is allowed for sales or use taxes paid to another state with respect to the purchase.

All states exempt certain types of goods from sales and use tax.