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The Use Tax: Its Relationship To The Sales Tax, Eugene Greener Jr.
The Use Tax: Its Relationship To The Sales Tax, Eugene Greener Jr.
Vanderbilt Law Review
The use tax was conceived as a necessary supplement to the successful administration of the sales tax. With a use tax, in addition to a sales tax, legislators felt they had developed a taxing method that was symmetrical and complete.
Thus, if for some reason a sale at retail of tangible personal property escaped tax, "the use, the consumption, the distribution, and the storage [of the property would be taxed] after it has come to rest in this state and has become a part of the mass of property in this state."'
But as the poet Robert Burns intimated about …