make+use+of
131Use tax — A use tax is a type of excise tax levied in the United States. It is assessed upon otherwise tax free tangible personal property purchased by a resident of the assessing state for use, storage or consumption of goods in that state (not for… …
132make — v. & n. v. (past and past part. made) 1 tr. construct; create; form from parts or other substances (made a table; made it out of cardboard; made him a sweater). 2 tr. (foll. by to + infin.) cause or compel (a person etc.) to do something (make… …
