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June 6, 2019
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My question is about use tax. I purchased some online high school courses from an out of state virtual private school. Do I calculate use tax on those tuition fees?

  • June 6, 2019
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Best answer by Anita01

You pay this tax on TANGIBLE personal property purchased outside the state and  consumed while you're in the state.  If all you paid for was access to an online course, then it wasn't your personal property and you wouldn't pay the tax on it.  If you actually received documents and books for the course, then you did get personal property and would pay the tax.

3 replies

Employee
June 6, 2019
Which state?
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47peopleAuthor
June 6, 2019
Oklahoma
Anita01Answer
Employee
June 6, 2019

You pay this tax on TANGIBLE personal property purchased outside the state and  consumed while you're in the state.  If all you paid for was access to an online course, then it wasn't your personal property and you wouldn't pay the tax on it.  If you actually received documents and books for the course, then you did get personal property and would pay the tax.