USE Tax type in Tax setup

Currently, we do not use Sales or Self-Assessment tax for US. We would like to start using the Self-Assessment tax for US procure-to-pay business flow, but not the Sales Tax.

I'm confused between the 2 options "SALES" and "USE" options that are provided for the Tax Type under Tax setup. What should we use?

What I have been reading is USE tax type is just for R11 migration and not to be used for the new tax setup. Is this correct? If yes, then how can we make sure that system only calculates Self-Assessment tax but no Sales Tax.

Thanks!