32122

A registered merchant who has purchased a taxable item for his/her own use, consumption, or storage, and who has paid the sales and use tax and sells said item subsequently without having used the same, shall be entitled to a credit for the amount paid on account of the use tax on the taxable item in the manner provided by the Secretary. History —Jan. 31, 2011, No. 1, § 4050.02, retroactive to Jan. 1, 2011.