(a) Credit against municipal use tax. — A person is entitled to a credit against a use tax imposed by a municipality pursuant to section five of this article on the use of a particular item of tangible personal property, custom software or service equal to the amount, if any, of sales tax lawfully paid to another municipality for the acquisition of that property or service: Provided, That the amount of credit allowed may not exceed the amount of use tax imposed on the use of the property or service in the municipality of use.
(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;