Section 45IAC2.2-3-16. Credits for taxes paid to other states

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Liability for Indiana use tax shall be reduced by a credit for the amount of any sale, purchase, or use tax paid to any other state, territory or possession of the United States with respect to the tangible personal property on which Indiana use tax applies. (Department of State Revenue; Ch. 3, Reg. 6-2.5-3-5(a)(010); filed Dec 1, 1982, 10:35 am: 6 IR 14)

                    
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