Sales/Use Tax Due
If you made purchases during the year without paying sales tax, you must pay use tax on these purchases. Examples include magazine subscriptions, out-of-state catalog purchases, merchandise purchased over the internet, book and record club items, purchases in a state where no sales tax is charged, etc. Multiply the total amount of purchases by 6% (.06). If you computed use tax on Form 75, add it to the use tax on other purchases and enter the total on this line.