use tax — purpose
Defined in 1 dictionary — Case Law
Definitions from Case Law
From 362 U.S. 207 - Scripto, Inc. v. Carson · 1960Most cited · 326 citing opinions
was developed as a device to complement (such a tax) in order to prevent evasion * * * by the completion of purchases in a non-taxing state and shipment by interstate commerce into a taxing forum