Ezel / Tax Rulings / TX
TX 8509L0666E05 Sales and/or Use Tax (State,Local,MTA) 1985-09-03

Could trip tickets or truck logs prove export to Mexico under the new Texas export regulations?

Short answer: No. The letter said trip tickets and truck logs were no longer acceptable; customs-broker documentation or a Mexican pedimento appeared suitable for these transactions.

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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 about proof of export under regulations said to have taken effect August 26, 1985. It identifies documents that appeared suitable for the requester's transactions but does not reproduce the enclosed sales-tax law. The source is dated September 3, 1985 while referring to an October 21, 1985 letter; this summary does not resolve that internal date inconsistency. Current export, customs, documentation, and sales-tax rules may differ, and STAR documents may no longer represent current policy even when not marked superseded.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

Trip tickets and truck logs were no longer acceptable proof of export under the new export regulations described in the letter.

For the requester's transactions, documentation from a licensed United States customs broker or the Mexican customs document called a pedimento de importaciones appeared to provide the required export documentation.

Common questions

Could trip tickets or truck logs establish export? No.

What documents appeared acceptable for these transactions? Documentation from a licensed United States customs broker or a pedimento de importaciones supplied by Mexican customs officials.

Did the reproduced letter include the governing sales-tax law? No. It says a copy was enclosed, but the enclosure is not reproduced.

Citations and references

The reproduced letter refers to an enclosed sales-tax law but does not identify or reproduce a numbered provision.

Source

Original ruling text

September 3, 1985

Dear ***:

Thank you for your letter of October 21, 1985, regarding the new export
regulations that went into effect August 26, 1985.

Trip tickets and truck logs are no longer acceptable proof of export. I
have enclosed a copy of the sales tax law which specifically covers proof of
export and the type documentation required.

It would appear that documentation provided by a licensed United States
Customs Broker or the pedimento de importaciones document supplied by Mexican
customs officials would be the export documentation covering your type of
business transactions.

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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