Use tax

Definition - Noun
: a tax imposed on the use of personal property and esp. property purchased in another state
specif
: a one-time tax imposed on the exercise or enjoyment of any right or power over tangible personal property that is incident to the ownership, possession, custody, or leasing of it <a law allowing the payment of a sales tax to be credited against the amount of use tax due> <the manufacturer became liable for a use tax when items were withdrawn from inventory for internal use>



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Based on Merriam-Webster's Dictionary of Law ©2001.
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administrative law judge

an officer in a government agency with quasi-judicial functions including conducting hearings, making findings of fact, and making recommendations for resolution of disputes concerning the agency’s actions


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