How to track use (or usage) taxes in QuickBooks Desktop.
Use (or usage) taxes are imposed on purchases shipped to you from a different state than the one in which you have your business. Generally, this tax only applies to states that already have a sales tax. Its purpose is to equalize the tax burden when buying from in-state or out-of-state vendors.
To calculate use tax owed, you will first want to label your out-of-state vendors, and then run a report to see how much has been purchased from these vendors:
Note: If you require use tax and sales tax on a single check, you can enter the use tax information into the Sales Tax Payable register using the correct tax vendor, amount, and expense account. Then choose Pay Sales Tax from the QuickBooks Activities menu to pay both amounts.