Sales tax dominates the conversation in indirect tax compliance. It makes sense: it’s customer-facing, publicly visible, and tightly tied to revenue. But there’s a quiet liability lurking in the background of most enterprise tax operations: use tax. While sales tax systems are often well-oiled machines, use tax is where errors, exposure, and audits tend to creep in. In fact, state auditors increasingly prioritize use tax reviews because they know that’s where the skeletons are hidden. And the consequences? Multi-million-dollar audit assessments, unplanned tax liabilities, and damaged credibility with tax authorities.