Sec. 5. A person is entitled to a credit against the use tax imposed on the use, storage, or consumption of a particular item of tangible personal property equal to the amount, if any, of sales tax, purchase tax, or use tax paid to another state, territory, or possession of the United States for the acquisition of that property.
Ind. Code § 6-2.5-3-5
Credit for payment of other taxes
Applied in 4 court decisions — leading case Rhoade v. Indiana Department of State Revenue (2002)
Most recently applied in Indiana Department of State Revenue v. AOL, LLC (March 2012)
As added by Acts 1980, P.L.52, SEC.1
How often courts cite this section
Court decisions citing this, by year. The dip in the last several years is a data-coverage gap, not a real trend — our corpus holds fewer opinions from the most recent years, so recent citations are undercounted.
Official source: Indiana General Assembly. Reproduced from public-domain Indiana statutes; confirm against the official source for the current text. Not legal advice.