A Pennsylvania corporation, doing business in Illinois, purchased leased computer equipment in a buyout of its lease commitment but was not able to receive a credit against its Illinois use tax equal to what was paid in Pennsylvania because the corporation acquired the computer equipment in Illinois. The transaction was disqualified from the multistate exemption because it only applies to tangible personal property acquired outside Illinois. (Sungard Planning Solutions v. Bower, Illinois Circuit Court, Cook County, No. 99 L 50577, May 6, 2003)