Texas Tax Code

§ 151.3071 — INSTALLATION OF CERTAIN EQUIPMENT FOR EXPORT

TX § 151.3071Title 2. STATE TAXATION · Part E. SALES, EXCISE, AND USE TAXES · Ch. 151. LIMITED SALES, EXCISE, AND USE TAX · Art. H. EXEMPTIONS

Statute text

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Electronic audio equipment that is exempted from the taxes imposed by this chapter because it is purchased for use beyond the territorial limits of the United States does not become subject to the taxes imposed by this chapter solely because the equipment is installed in this state.

Legislative history

Added by Acts 1993, 73rd Leg., ch. 955, Sec. 3, eff. June 19, 1993.