Use Tax is levied on retail purchases from out-of-state vendors, and is generally noted as “sales” tax on the vendor’s invoice. It was enacted with the specific intent to prevent unfair competition from out-of-state vendors. If the out-of-state vendor does not specifically charge the use (or “sales”) tax, then the Arizona purchaser is responsible for remitting the tax. The Arizona rate for Use Tax is 6.6% and the Town of Prescott Valley rate is 2.83%.
Use tax is also levied on businesses that purchase items for resale and subsequently use those items internally instead of selling them, i.e. "Use Tax From Inventory."