The tax commissioner may not require the taxpayer, as a part of the taxpayer's personal income tax return, to report or pay use tax for any purchase made during the tax year on which the taxpayer has paid any sales tax to this state or any other state at the time of the purchase.
Effective Date: 06-21-2002
Section: Previous 5747.064 5747.07 5747.071 5747.072 5747.08 5747.081 5747.082 5747.083 5747.09 5747.10 5747.11 5747.111 5747.112 5747.113 5747.12 NextLast modified: October 10, 2016