A policy statement issued by the Georgia Department of Revenue provides guidance on the application and calculation of the reciprocal use tax credit for taxes paid to other states. This use tax is enforced on non-exempt tangible personal property that is bought or rented outside of the state for use in Georgia, including, distribution, consumption, and storage. The reciprocal use tax credit applies when the other state or local jurisdiction provides reciprocal credit for Georgia tax paid. The consumer must have legally owed and paid sales or use tax and has no right to receive a refund or credit. Furthermore, the reciprocal credit is applicable if the taxes due to Georgia are higher than the amount of taxes paid to the other state. The reciprocal tax credit for state tax “only applies to outside state taxes paid prior to Georgia state tax becoming due and not to taxes subsequently paid in destination states.” However, the reciprocal tax credit for local tax purposes “applies to taxes paid to a local jurisdiction in Georgia, and to taxes paid to an out-of-state local jurisdiction.” (Policy Statement SUT 2008-10-10, Georgia Department of Revenue, October 10, 2008)