IIRC you're expected to get the out of state retailer to reimburse you at a later time and then when you're paying your income taxes you include any purchases subject to use tax.
> Use Tax on the Difference
> If you paid at least 6 percent to another state on your purchase, you do not owe use tax to Michigan. If you paid less than 6 percent, you owe the difference.
> NOTE: The full 6 percent use tax is also owed on purchases made in a foreign country.
[1]: https://www.taxslayer.com/support/1153/michigan-use-tax
[2]: https://www.michigan.gov/documents/taxes/MI_1040_Instruction...
In Massachusetts, oddly, if you paid less than the Mass sales tax rate of 6.25%, you owe 6.25% use tax. It's not the delta you owe, it's the full amount. But you don't owe it at all if you paid more than the Mass rate.