The tax imposed under this article shall not apply in respect to the use, consumption,
distribution, or storage of tangible personal property for use or consumption in this
county upon which a rapid transit sales and use tax equal to or greater than the amount
imposed by or under this article has been paid in another county or municipality,
the proof of payment of such tax to be according to rules and regulations made by
the state revenue commissioner. If the amount of tax paid to another county or municipality
is not equal to or greater than the amount of tax imposed under this article, then
the dealer shall pay an amount sufficient to make the tax paid in the other county
or municipality and in the county equal to the tax imposed under this article. No
credit shall be given under this section for taxes paid in another county or municipality
if that county or municipality does not grant a like credit for taxes paid in the
county.
(91-RM-294, § 5(art. IV, § 3), 7-3-91)
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