Tax Code Sec. 151.330. Interstate Shipments, Common Carriers, and Services Across State Lines., Tex. Tax Code § 151.330
Summary
(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 ...