15-53-136. Multistate exemption.
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/mt/title-15/chapter-53/part-1/15-53-136·A research copy — for the controlling text, always check the official state or federal source. Not legal advice.
15-53-136 . Multistate exemption. A customer, upon proof that the customer has paid a tax in another state on the consumption or use of retail telecommunications services, is allowed a credit against the tax imposed by this part if the tax has been paid to another state.