Tex. Tax Code § 151.3071
Current with legislation from the 2023 Regular and Special Sessions signed by the Governor as of November 21, 2023.
Electronic audio equipment that is exempted from the taxes imposed by this chapter because it is purchased for use beyond the territorial limits of the United States does not become subject to the taxes imposed by this chapter solely because the equipment is installed in this state.
Tex. Tax Code § 151.3071