Credit for payment of other taxes
Sec. 5. A person is entitled to a credit against the use tax imposed
on the use, storage, or consumption of a particular item of tangible
personal property equal to the amount, if any, of sales tax, purchase
tax, or use tax paid to another state, territory, or possession of the
United States for the acquisition of that property.
As added by Acts 1980, P.L.52, SEC.1. Amended by P.L.26-1985,
SEC.4; P.L.335-1989(ss), SEC.3; P.L.81-2004, SEC.4.
Last modified: May 28, 2006