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BTLG Table of Contents > Sales and Use Tax Annotations > U > 570.0000 Use of Property in State and Use Tax Generally > Annotation 570.1673

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U

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570.0000 Use of Property in State and Use Tax Generally

Annotation 570.1673

(h) Credit for Tax Imposed by Other Jurisdictions

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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.