Programs - Freeport Tax Exemptions
Texas allows businesses to export some goods without taxing them: a freeport exemption.
A brief summary of the freeport exemption:
- Select Houston area taxing jurisdictions exempt personal property taxes on stored goods, goods in process, or raw material.
- Two types of merchandize remain ineligible for the freeport exemption
- oil, gas, and petroleum products
- aircraft or repair parts used by a certificated air carrier.
- Goods must Texas leave within 175 days after they are acquired or arrive
- Goods must be in Texas for assembling, storing, manufacturing, repair, maintenance, processing or fabricating purposes.
For more information on the genesis of this program and how to apply for a freeport exemption: