Texas Administrative Code Rule 3.323

Storing property in Texas by the owner prior to exportation is a use of that property in Texas. Property stored or otherwise used or consumed in Texas by the owner loses its exemption as an export. For example, clothing or jewelry actually worn by the purchaser in Texas is used in Texas…

Property in Texas longer than 30 days from date of purchase will be presumed to have been stored. Any use of the property in Texas by the owner prior to export also causes the loss of the export exemption.

Texas Administrative Code Rule 3.360

Requires that the purchaser produce the property and the original receipt for the property so the customs broker or authorized employee can verify that the property is the same property as described in the purchaser's sales receipt.

Requires the purchaser to produce the following: Passport, I-94, travel documentation, and visa if applicable. Required Documents: Passport, VISA (If Applicable), I-94, Flight Information - E-tickets, or Itinerary.

REQUIRED: Original Sales Receipts, Purchased Merchandise.


Shipped out of Texas/Exports

Do I collect tax on items I ship out of the country (export)?

  • You do not have to collect Texas tax on items that you export, but you must keep records to prove export.

The Comptroller’s office will accept any of the following documentation as proof:

  • a licensed U.S. customs broker export certification;
  • import documents issued by a foreign country;
  • a bill of lading issued by a licensed and certificated carrier showing the retailer as shipper and a delivery point outside of the United States; or
  • an original airway, ocean or railroad bill of lading with freight forwarder's receipt.