A credit shall be granted against the taxes imposed by this chapter with respect to a person's use in this Commonwealth of tangible personal property purchased by him in another state. The amount of the credit shall be equal to the tax paid by him to another state or political subdivision thereof by reason of the imposition of a similar tax on his purchase or use of the property. The amount of the credit shall not exceed the tax imposed by this chapter.
Va. Code Ann. § 58.1-611
Credit for taxes paid in another state
Known as the Virginia Retail Sales and Use Tax Act
The act spans §§ 58.1-600–58.1-639.1 (84 sections).
Code 1950, § 58-441.8; 1966, c. 151; 1984, c. 675.
Official source: Virginia Law Portal (LIS). Reproduced from public-domain Virginia statutes; confirm against the official source for the current text. Not legal advice.