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


(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.
Added by Acts 1997, 75th Leg., ch. 726, Sec. 1, eff. Sept. 1, 1997.
Source
Last accessed
May. 14, 2021