1. (1) Persons actually paying a legally imposed Sales or Use Tax to another State on tangible personal property or taxable services imported into this State may claim such payment as a credit against any Use Tax liability accruing in this State. The Commissioner may require persons claiming such credit to furnish the name of the vendor from whom he purchased the property, and an affidavit that such a tax has been paid. See also 1320-05-01-.09(2) regarding new residents.
2. (2) Fees paid in States to register a motor vehicle are not a Sales or Use Tax, and may not be claimed as a credit for a Sales or Use Tax paid to another State.

Authority: T.C.A. §§ 67-1-102, 67-6-402, and 67-6-507. Administrative History: Original rule certified June 7, 1974. Amendment filed June 28, 2000; effective September 11, 2000.