36 §1862. Taxes paid in other jurisdictions
Title 36: TAXATION
Part 3: SALES AND USE TAX
Chapter 215: USE TAX
§1862. Taxes paid in other jurisdictions
The use tax provisions of chapters 211 to 225 shall not apply with respect to the use, storage or consumption in this State of purchases outside the State where the purchaser has paid a sales or use tax equal to or greater than the amount imposed by chapters 211 to 225 in another taxing jurisdiction, the proof of payment of the tax to be according to rules made by the State Tax Assessor. If the amount of tax paid in another taxing jurisdiction is not equal to or greater than the amount of tax imposed by chapters 211 to 225, then the purchaser shall pay to the State Tax Assessor an amount sufficient to make the tax paid in the other taxing jurisdiction and in this State equal to the amount imposed by chapters 211 to 225. [1987, c. 772, §24 (AMD).]
SECTION HISTORY
1985, c. 783, §8 (AMD). 1987, c. 772, §24 (AMD).