Did you mean Sales tax, inbound sales tax, or use tax? Are you trying to claim something as Deduction, or because they owe it?

Use tax is, for instance, a builder that maintains roofing for customers, and also uses it on a spec home. As the End User (the spec home), he hasn't sold it to himself (so there is no Sales Tax) but he got the use of something put into stock without being taxed before use. Therefore, there is Use Tax. Or, you buy toilet paper for inventory at a quickee-mart, and also use it to stock your own bathrooms. That is Use.

Sales taxes paid on local purchases or from out of state purchases are now part of that project. That's not use tax.