Sales tax is levied on the seller for the privilege of making a sale or on the consumer, collected and remitted by the seller at the point of purchase, while use tax is a complementary tax paid by the purchaser when sales tax wasn’t collected, typically on out-of-state purchases.
Source: allynintl.com
Note that this post was (partially) written with the help of AI. It is always useful to review the original source material, and where needed to obtain (local) advice from a specialist.