Use taxes, like sales taxes, vary from state to state, but typically, use tax will not apply in a state through which goods are merely passing, only in the state of final destination. As stated in the Sales and Use Tax Concepts report, use tax "may not apply in cases where the property is being held for sale to a third party or is merely traveling though the state en route to another destination. The purchaser must produce documentation supporting the resale exemption or confirming the continued stream of commerce, respectively." You will want to check the specific jurisdictions with whom you are dealing - view our list of state taxing agencies for contact information and links to their Web sites.
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