Can an estate or trust be obligated to report and pay use tax?

Yes, use tax is due from an estate or trust if it purchases taxable property and services delivered or used in Pennsylvania and no Pennsylvania sales tax is paid or the sales tax paid to another state is less than what would have paid in Pennsylvania.

Let's say for example you are an executor/fiduciary for an estate, and as the fiduciary, you are responsible for maintaining the properties of the estate. One of the properties maintained by the estate is an apartment building in Chester County that needs new refrigerators in several units. You purchase and pick up the refrigerators from an appliance store in Delaware, then install them in the Chester County apartments. As the fiduciary of the estate, you are responsible for reporting and paying, on behalf of the estate, use tax on the purchase price of the refrigerators.