I haven't been able to find the answer to this question, so I figured I'd post it here and see if someone knows the answer.
When driving north across the Mexican border at Del Rio (TX), there is a Texas Alcoholic Beverages Commission kiosk at the port of entry. People bringing alcoholic beverages into Texas from Mexico are expected to pay the tax there; failure to pay the import tax is punishable by law. Here's the thing, though: I don't live in Texas. I just happen to drive through Texas on my way home to Kansas. So my question is, do I have to pay a tax to the TABC when I cross the border or not?
No idea, but when I took a cruise about a decade ago out of Houston, upon returning, there were two sets of rules regarding alcohol. One was the standard two 750 mL bottles per person for those of us who didn't live in Texas. The TABC rules were to apply solely to Texas residents. Thus, it may be based on your state of residence.