3. determine the sales or use tax: You purchase a new computer to use in your business for $1,500 over the internet from an out-of-state retailer. You received the computer and invoice dated May 1st of the current year; there was no sales tax on the invoice. You are wondering if you need to pay use tax on the computer. The computer will be used exclusively for your business and will be set up in your backyard studio at 4503 Filbert Dr, Loveland, CO 80538.