1. Do I collect Texas tax on merchandise shipped out of state?
You do not have to collect Texas tax on goods shipped by you directly to your customer outside of Texas, but you need to keep documentation of the interstate shipment. Examples of documentation include trip tickets, truck log records, freight forwarder's receipts and airway, ocean and railroad bills of lading.
2. Is tax due on merchandise I'm going to export?
You do not have to collect Texas tax on goods that you export, but you must keep records to prove export. The Comptroller will only accept one of the following from the seller to substantiate a claim of export:
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.
3. If my customer takes possession of the merchandise in Texas but takes it to another country, do I collect sales tax on that sale?
Yes. Texas sales tax is due when the customer picks up or takes delivery of a taxable item in Texas.
Once the customer exports that item to another country, you may refund the tax collected if the customer gives you acceptable proof of export certifying that the merchandise was taken outside the United States. You must keep a copy of the export certification for 4 years to substantiate that the refund of sales tax was for export.
Please refer to Rule 3.323 "Imports and Exports" for additional information, including information on when refunds can be made.