A Pennsylvania corporation doing business in Illinois leased computer equipment in a buyout of its lease commitment. A motion for reconsideration found that they were not entitled to a credit against Illinois use tax equal to the amount the corporation paid in Pennsylvania under the multi-state exemption because the corporation acquired the computer equipment in Illinois. The corporation acquired the property in Illinois because the sale took place more than two years after the equipment arrived in Illinois. The time of transfer of possession was deemed to be irrelevant. Therefore, the transaction did not qualify for the multi-state exemption because the exemption applies to tangible personal property acquired outside Illinois. (Illinois Circuit Court, Cook County, No. 99 L 50577, May 6, 2003.)