A sales tax is a tax paid to a governing body for the sales of certain goods and services. It differs from a use tax, which is assessed on tangible personal property purchased for use, storage, or consumption in a locality regardless of where the purchase took place. While those definitions may be clear, the remittance of these taxes is not. The collection, accounting and remittance of sales and use taxes has always been a mess, and is hardly less so in 2014.