Use tax is traditionally the most confusing tax, and should be of particular interest to individuals and businesses engaged in construction, contracting, and services, but it is very likely that every person and business is subject to use tax to some degree.
Use tax, at the same rates as sales tax, becomes due when the user and consumer of taxable goods does not pay tax to the seller, or pays tax to an seller that is not registered to collect City of Tuscaloosa tax. Use tax is due on purchases made by Tuscaloosa residents and businesses from another city or state which are not taxed.
Generally, if you would be required to pay sales tax on goods purchased inside Tuscaloosa, but you purchase them outside Tuscaloosa and do not pay local sales tax, you are probably subject to use tax and must report and pay it to the city.
You are strongly encouraged to consult with your advisers or ask city representatives about how use tax applies to your activities.