What is use tax?

Every state with a sales tax has a companion tax for purchases made outside the state. In Oklahoma, that tax is called “use tax”. If you have purchased items for use in Oklahoma from retailers who do not collect Oklahoma sales tax whether by mail order, catalog, television shopping networks, radio, Internet, phone or in person, you owe Oklahoma use tax on those items. Use tax is paid by the buyer when the Oklahoma sales tax has not been collected by the seller. Individuals in Oklahoma are responsible for paying use tax on their out-of-state purchases.

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1. What is use tax?
2. Can you provide me example of items that are subject to use tax?
3. How do I pay use tax if the retailer doesn’t collect it at the to purchase?
4. How do I know how much use tax to report on my Oklahoma income?
5. Where can I find instructions?