(b) Definitions. -- For purposes of this section:
(1) "Municipality" means a municipality, as defined in section two, article one of this chapter, or a comparable unit of local government in another state;
(2) "Sales tax" includes a sales tax or compensating use tax
lawfully imposed on the use of tangible personal property, custom software or a service by the municipality or county, as appropriate, in which the sale or use occurred; and
(3) "State" includes the fifty states of the United States and the District of Columbia but does not include any of the several territories organized by Congress.
(c) No credit is allowed under this section for payment of any sales or use taxes imposed by this state or any other state.