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Can purchasers from outside of Texas make tax-free purchases of qualifying products during the sales tax holiday?

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Can purchasers from outside of Texas make tax-free purchases of qualifying products during the sales tax holiday?

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Yes, out-of-state purchasers may purchase qualifying items tax-free during the sales tax holiday. Texas tax is not due on items sold for use outside Texas provided the seller ships or delivers the taxable items to an out-of-state location. The state in which the purchaser takes possession or makes use of the item may impose its sales or use taxes on the transaction.

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