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Ezel / Tax Rulings / TX
TX 8510L0679E10 Sales and/or Use Tax (State,Local,MTA) 1985-10-29

What Mexican import documentation did a purchaser need to obtain a Texas sales-tax refund from the retailer?

Short answer: The purchaser had to give the retailer a copy of tariff and import-tax documents specifically matching the quantity and goods; general descriptions were insufficient.

Apply this to your situation

This page answers the general question as of 1985. Ezel answers yours, under current Texas tax law, with citations.

Currency note: this ruling is from 1985
Subsequent statutory amendments, regulation changes, court decisions, or later rulings may have changed the analysis. Treat this page as historical context, not current tax advice. Verify current law before relying on any specific rule, rate, or position mentioned here.
Disclaimer: This is an official 1985 Texas Comptroller taxpayer-response letter based on Mexican tariff and import-tax documents for goods purchased in Texas and imported into Mexico. It requires specific quantity and merchandise descriptions and a copy supplied to the retailer, and it expressly says different facts could change the opinion. Current export, customs, Mexican-document, refund, retailer, and sales-tax rules may differ, and STAR documents may no longer represent current policy even when not marked superseded. Letters on STAR can support detrimental reliance only for the taxpayer to whom the letter was directly issued under 34 Tex. Admin. Code Rules 3.1 and 3.10. Taxpayer-identifying details are redacted. This summary is informational only and is not legal or tax advice.
About this page: The plain-English summary, reader guidance, and Q&A below were written by Ezel based on the official state tax ruling. The original ruling (linked on this page) is the authoritative source for any reliance.

Plain-English summary

Mexican tariff and import-tax documents could support recovery of Texas tax from the retailer. The fields labeled “cantidad de Mercancias” and “Especificacion del las Mercancias” had to specifically describe the quantity and merchandise bought in Texas.

A general description such as “educational materials” was not sufficient. The purchaser had to give the retailer a copy of the import-tax document, not merely show it.

Common questions

Could Mexican import documents support a refund? Yes.

Was a general merchandise description enough? No.

Did the purchaser have to leave a copy with the retailer? Yes.

Citations and references

The reproduced letter cites no numbered statute or rule.

Source

Original ruling text

October 29, 1985

Dear ***:

Thank you for your letter and the copies of the import tax documents which show
the items you purchased were imported into Mexico.

You may use the tariff and import tax document to get your tax back from the
retailer in Texas. You should make certain that the "cantidad de Mercancias"
and the "Especificacion del las Mercancias" describe the quantity and
merchandise purchased in Texas. A specific description is necessary to obtain
the refund. A general description such as "educational materials" will
not be acceptable.

You must give the retailers a copy of the import tax document and not merely
show it to them.

This opinion is based on the facts presented. If there are additional or
different facts, the opinion may change.

If you have any questions or need more information, please call us at
1-800-252-5555 toll free from anywhere in Texas. You may write us at the
Tax Administration Division.

Sincerely,

Tax Policy Section
Tax Administration Division

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