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If you do not have accurate records, you can do the following: For all individual purchases that cost less than $1,000 each, use the Use Tax Reporting Table below to estimate your use tax For individual purchases that cost $1,000 or more each, calculate the exact use tax by multiplying the purchase price of each item by the 6% rate If you have a combination of both types of purchases, you can use the Use Tax Reporting Table to estimate the amount you owe on your purchases which are less than $1,000 each