Definitions for "Use tax"
A 5% tax on purchases of tangible personal property from an out-of-state vendor for use by the University of Arizona that is not for resale.
Many states charge a "use" tax in lieu of a sales tax when equipment is leased. So instead of paying a sales tax for purchase of the leased equipment, taxes are collected by the lessor as a percentage of the rentals over the lease term.
a compensating tax for the privilege of using, storing, or consuming within the state tangible personal property or specified services, the purchase of which would have been subject to sales tax had the sale occurred within the state