Retail sales and use tax; credit for taxes paid in another state. Allows a credit against retail sales and use tax imposed on an electric vehicle, defined in the bill, purchased by a taxpayer in another state while the taxpayer was a resident of such state in an amount equal to any credit received by the taxpayer from the state in which the electric vehicle was purchased within the past 12 months due to an exemption in that state from the imposition of a similar tax. Currently, such credit is only allowed in an amount equal to any tax actually paid by the taxpayer to the state of purchase.