USA Use Tax Product Lifecycle

[Spencer Carter]

For a small business, if I place an order for a product in June, pay for it in July, receive the item in October, and put it into use in January of the next year, and then sell it used in April, in which quarter do I report and pay my state use tax if I'm filing on a quarterly basis? And am I obligated to file and pay sales tax if I've already paid use tax?