Final answer:
A use tax is applied to goods bought without sales tax when those goods are used in a state that charges a use tax, designed to make up for lost sales tax revenue for the state.
Step-by-step explanation:
If you buy something that has no sales tax but you use it in your office, the kind of tax applicable is the d) Use Tax. A use tax is applied on goods that are purchased without sales tax and is particularly relevant when the goods are then used, consumed, or stored in a state that charges a use tax. The purpose of the use tax is to level the playing field for in-state businesses which have to charge sales tax and to ensure that the state can collect revenue on goods used within its borders even if they weren't sold there directly.
Unlike an excise tax, which is a tax placed on a specific good like gasoline or cigarettes often with the goal of discouraging consumption or raising revenue, the use tax is closely related to sales tax. State governments that charge sales tax will often require residents to pay use tax on out-of-state purchases that did not have sales tax applied at the time of sale.