Pennsylvania Statutes Title 72 P.S. Taxation and Fiscal Affairs § 7206. Credit against tax

(a) A credit against the tax imposed by section 202   1 shall be granted with respect to tangible personal property or services purchased for use outside the Commonwealth equal to the tax paid to another state by reason of the imposition by such other state of a tax similar to the tax imposed by this article:  Provided, however, That no such credit shall be granted unless such other state grants substantially similar tax relief by reason of the payment of tax under this article or under the Tax Act of 1963 for Education.  2

(b) Deleted by 2013, July 9, P.L. 270, No. 52, § 3, imd. effective.