Do you need to pay consumer's use tax?
Consumer's use tax is referred to as sales and use tax on the 2016 individual income tax return. You’re required to pay sales tax on internet, mail order, phone, and out-of-state purchases. If you're not charged sales tax when you make the purchase, you’re required to report it on your individual income tax return. If you don’t owe any sales tax, you must enter “00” on the 2016 return. See individual income tax form instructions for more details.
If you don't need to file an income tax return but owe consumer's use tax, file and pay using Form CU-7.
Go to Consumer's Use Tax for Individuals for more information.