[Car Nut]

Having an internet business, I deal with use tax all of time.

The law is clearly on the side of the state, when you purchase the item from an out of state company that did not charge you sales tax. But the tax should not be assessed on anything over the purchase price on a kit car you bought, save your receipt.

If you assemble the car yourself and buy local parts that you paid sales tax, you should not be assessed use tax on those items. Receipts would be helpful.

If you used parts that you had laying around, there should be no tax on those items and purchases from a private party should also not be subject to use tax.

If you live in municipality that charges use tax, then you are also liable for the tax on the same basis as the state tax.