As I said, it depends on which state - look up your state's sales tax law, and the odds are is is titled "Sales and Use" tax.
Sales Tax Institute:
'What is the difference between sales tax and use tax?
The sales tax is imposed on retail transactions. It applies to all retail sales of tangible personal property, and in some states services, in the state. The use tax is imposed on consumers of tangible personal property that is used, consumed, or stored in this state. Consumer’s use tax applies to purchases from out-of-state vendors that are not required to collect tax on their sales. Sales and Use tax generally applies to most leases of tangible personal property. The sales tax and the use tax are "mutually exclusive", which means either sales tax or use tax applies to a single transaction, but not both.'
Here, I'll save you the time:
Washington Use Tax
"What is use tax?
Use tax is a tax on the use of goods or certain services in Washington when sales tax has not been paid. Goods used in this state are subject to either sales or use tax, but not both. Thus, the use tax compensates when sales tax has not been paid.
When is use tax due?
Use tax is due if:
Goods are purchased in another state that does not have a sales tax or a state with a sales tax lower than Washington’s. For example, items you purchase in Oregon that are used in Washington are subject to use tax.
Goods are purchased from someone who is not authorized to collect sales tax. For example, purchases of furniture from an individual through a newspaper classified ad or a purchase of artwork from an individual collector.
Goods are purchased out of state by subscription, through the Internet, or from a mail order catalog company. Many of these companies collect Washington’s sales tax, but if the company from which you order does not, you owe the use tax.
Personal property is acquired with the purchase of real property."
There is no mention of "large ticket items" in the law. In the State of Washington, if you buy a sewing machine in another state then bring it home to Washington, you are subject to paying a use tax on it. The state doesn't pursue use tax on anything other than large ticket items because the cost of collection would probably exceed the revenue produced.