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Texas Statutes (Last Updated: January 4, 2014) |
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TAX CODE |
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Title 2. STATE TAXATION |
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Subtitle E. SALES, EXCISE, AND USE TAXES |
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Chapter 151. LIMITED SALES, EXCISE, AND USE TAX |
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Subchapter H. EXEMPTIONS |
Sec. 151.330. INTERSTATE SHIPMENTS, COMMON CARRIERS, AND SERVICES ACROSS STATE LINES
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(a) The sale of tangible personal property that under the sales contract is shipped to a point outside this state is exempted from the sales tax imposed by Subchapter C of this chapter if the shipment is made by the seller by means of:
(1) the facilities of the seller;
(2) delivery by the seller to a carrier for shipment to a consignee at a point outside this state; or
(3) delivery by the seller to a forwarding agent for shipment to a location in another state of the United States or its territories or possessions.
(b) The temporary storage of tangible personal property acquired outside this state and then moved into this state is exempted from the use tax imposed by Subchapter D of this chapter if after being moved into this state the property is stored here temporarily and:
(1) is used solely outside this state; or
(2) is physically attached to or incorporated into other tangible personal property that is used solely outside this state.
(c) The storage, use, or other consumption of tangible personal property that is acquired outside this state is exempted from the use tax imposed by Subchapter D of this chapter if the sale, use, or storage of the property would be exempted from the taxes imposed by this chapter had it been sold, leased, or rented in this state.
(d) If, pursuant to Subdivision (2) of Subsection (a) of this section a delivery is made to a carrier for shipment to a location outside the United States, then the seller must maintain the same documents required by Subsection (b) of Section 151.307 of this chapter.
(e) Services performed for use outside this state are exempt from the tax imposed by Subchapter C of this chapter.
(f) Services performed for use both within and outside this state are exempt to the extent the services are for use outside this state and made taxable on or after September 1, 1987.
(g) The exemption provided by Subsections (e) and (f) of this section do not apply to services performed outside this state for use within this state.
(h) The sale of tangible personal property to a common carrier is exempted from the sales tax imposed by Subchapter C if the tangible personal property:
(1) is shipped to a point outside this state using the purchasing carrier's facilities under a bill of lading; and
(2) is actually transported to the out-of-state destination for use by the carrier in the conduct of its business as a common carrier outside this state.
(i) The storage or use of tangible personal property acquired outside this state for use as a repair or replacement part for and actually affixed in this state to a self-propelled vehicle that is used as a licensed and certificated common carrier of persons or property is exempted from the use tax imposed by Subchapter D.