(A) A person is entitled to a credit against the use tax imposed by § 35.043 of this subchapter on the use of a particular item of tangible personal property, custom software, or results of a taxable service equal to the amount, if any, of sales tax lawfully paid to another municipality for the acquisition of that property, custom software, or service; provided, that the amount of credit allowed may not exceed the amount of use tax imposed by § 35.043 of this subchapter on the use of the tangible personal property, custom software, or results of the taxable service in this town.
(B) For the purposes of this section:
(1) Sales tax includes a sales tax or compensating use tax imposed on the sale or use of tangible personal property, custom software, or the results of a taxable service by the municipality in which the sale occurred; and
(2) Municipality includes all municipalities of this state or of any other state of the United States.
(C) No credit is allowed under this section for payment of any sales or use taxes imposed by this state or any other state. For the purposes of this division (C), state includes the 50 states of the United States and the District of Columbia but does not include any of the several territories organized by Congress.
(Ord. 19-002, passed 5-13-2019)