Shoppers around the world cross borders from one country in order to shop in another. In fact, shopping is increasingly recognized as a primary motive for international travel. Nowhere is this more evident than at the Texas-Mexico border. A report on the Mexican market, prepared for the Texas Economic Development Tourism Division, identified Texas as one of the top three U.S. destinations for Mexican travelers and shopping as the main reason for traveling. One potential incentive for international tourists to shop in the United States is an exemption, or rebate, on the state sales tax.