OK, that’s a one-time tax called a “use tax” which is just a way of them collecting sales tax on something not purchased in their state. A more accurate description of that tax would be “excise tax.”
The use taxes I’m referring to are paid *every year* that the property is used in business.
I understand. I paid use taxes (as a business) when I’d use merchandise rather than sell it. I also pay use taxes (as a consumer) when I buy something out of state and bring it into the state for my use. Commercial or non-commercial use doesn’t matter. The exception is for businesses that buy products out of state for resale in state. In that case, use taxes don’t apply, because the state collects sales tax on those transactions.