Section 15-68-107 - Liability of user for payment of use tax(1) A person within this state who uses property is liable to the state for payment of the use tax if the use tax is payable on the value of the property but has not been paid.(2) The liability imposed by this section is discharged if the buyer has paid the use tax to the seller for payment to the department.En. Sec. 6, Ch. 544, L. 2003.