In a May 2006 Comptroller of Public Accounts Letter, the State explained that any taxpayer which pays an out-of-state company to produce and mail catalogs is liable for Texas use tax on any catalogs shipped directly to Texas residents. Furthermore, use tax is also due on catalogs temporarily stored in a Texas warehouse and ultimately shipped to Texas residents. If, at the time of storage, the taxpayer does not know whether the catalogs will be used in Texas or out-of-state, the taxpayer may choose to report use tax either when the property is first removed from inventory for use in Texas or when the property is first stored in Texas. A refund or credit can be obtained if use tax is paid on stored property that is ultimately shipped outside of Texas. (Comptroller of Public Accounts Letter, No. 200604521L)