HAR §18-238-3. Application of tax, etc

(a) - (h) (Reserved.) (i) Credit for taxes paid to another state or subdivision thereof. (1) In general. Every taxpayer liable for the payment of use tax shall be entitled to a credit for the amount of any sales or use tax paid by him to any other state or subdivision thereof with respect to such property. (2) Conditions; limitations. The amount allowed in paragraph (1) shall be credited against the use tax payable upon such property by the taxpayer only upon his producing for the director satisfactory evidence in the form of receipts or vouchers indicating the payment of the sales or use tax to the other jurisdiction. The application of such credit, however, shall not exceed HRS §238-3 §18-238-4 USE TAX LAW 238- 6 (Unofficial Compilation as of 12/31/2025) the amount of use tax payable under this chapter with respect to the same property. [Eff 2/16/82] (Auth: HRS §§231-3(9), 238-16) (Imp: HRS §238-3)