812. CREDIT FOR SALES OR USE TAX PAID TO ANOTHER TAXING JURISDICTION - RECIPROCITY REQUIRED.

The amount of any use tax imposed with respect to tangible personal property or services shall be reduced by the amount of any sales or use tax previously paid by the taxpayer with respect to the property on account of liability to another taxing jurisdiction. Provided, however, no credit shall be given under this section where taxes are paid on tangible personal property or services in another taxing jurisdiction which does not reciprocally grant a credit for taxes paid to the Tribe on similar tangible personal property.