Laws, Regulations & Annotations

Business Taxes Law Guide – Revision 2013
 

Sales and Use Tax Annotations


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U

570.0000 USE OF PROPERTY IN STATE AND USE TAX GENERALLY

Annotation 570.1673

(h) CREDIT FOR TAX IMPOSED BY OTHER JURISDICTIONS

570.1673 Person Entitled to Credit. A person must pay the sales tax directly to another jurisdiction in order to take credit under section 6406. A claim that the person's agent paid the sales tax must meet the conditions that an agency exists by fulfilling the conditions as set forth in Regulation 1540(a)(2)(A). 5/29/86.