A Pennsylvania company, doing business in the state of Illinois, was not allowed to take a credit against its Illinois use tax liability even though it had already paid an equal amount in use tax in the state of Pennsylvania. The corporation purchased the leased computers in an effort to buyout their lease commitment, terminating the lease completely prior to its expiration. However, the equipment was moved from Pennsylvania to Illinois prior to the purchase of the lease being finalized, thus making the entire sale occur in the state of Illinois. It was also found that the company did not remit any Illinois use tax upon purchasing the equipment from the company who leased the computer equipment. (Sungard Planning Solutions v. Bower, Illinois Circuit Court, CookCounty, No. 99 L50577, December 2, 2002)