Originally posted by cool cat
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They clearly don't have the personnel to collect taxes on every car driving into the state, they can barely cover the cruise terminal and certainly not enough for airports and international crossings and I'm sure once they did someone would sue and get clarification on the language.
Just as an example of how they interpret the law though. If you fly to Houston from Toronto as a Canadian citizen and catch a cruise line shuttle directly from the airport to the terminal, and go back the same method they fully expect you to pay an import duty before setting foot on Texas soil. Even though you're getting into a shuttle back to an airport and will never have a chance to consume the alcohol in Texas, or really in the United States for that matter.
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