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Texas Tax Code - TAX § 11.25. Marine Cargo Containers Used Exclusively in International Commerce

Current as of January 01, 2024 | Updated by Findlaw Staff

(a) A person is entitled to an exemption from taxation of a marine cargo container and the equipment related to the container that the person owns if:

(1) the person is:

(A) a citizen of a foreign country;  or

(B) an entity organized under the laws of a foreign country;  and

(2) the container is:

(A) based, registered, and subject to taxation in a foreign country;  and

(B) used exclusively in international commerce.

(b) In this section, “marine cargo container”:

(1) means a container that may be:

(A) used to transport goods by ship;

(B) readily handled;

(C) transferred from one mode of transport to another without reloading;  and

(D) used repeatedly;  and

(2) includes a container that is fully or partially enclosed so as to serve as a compartment for goods, has an open top suitable for loading goods into the container, or consists of a flat rack suitable for securing goods onto the container.

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Cite this article: FindLaw.com - Texas Tax Code - TAX § 11.25. Marine Cargo Containers Used Exclusively in International Commerce - last updated January 01, 2024 | https://codes.findlaw.com/tx/tax-code/tax-sect-11-25/

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