297A.80 Taxes in other states; offset against use tax.
If an article of tangible personal property or an item listed in section 297A.63 has already been taxed by another state for its sale, storage, use, or other consumption in an amount less than the tax imposed by this chapter, then as to the person who paid the tax in the other state, section 297A.63 applies only at a rate measured by the difference between the rate imposed under section 297A.62 and the rate by which the previous tax was computed. If the tax imposed in the other state is equal to or greater than the tax imposed in this state, then no tax is due from that person under section 297A.63.
HIST: 2000 c 418 art 1 s 24
* NOTE: This section, as added by Laws 2000, chapter 418, *article 1, section 24, is effective for offsets against taxes *after June 30, 2001. Laws 2000, chapter 418, article 1, section *46.