I sent an email to satq.qroo.gob.mx regarding if Mexican Residents need to pay the tax and got the following response..

Hola
Soy un Residente Mexicano, necesito pagar este Impuesto Estatal cuando..

1.) Estoy regresando o saliendo a Mexico? (Atlanta <---> Cancún)

2.) Un vuelo nacional? Tijuana <--> Cancún

Muchas gracias por su respuesta..


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Reply from satq.qroo.gob.mx

Estimado usuario, en este caso por ser residente Mexicano no se lleva acabo el pago, en el caso que sea usted Mexicano y se encuentre radicando fuera del país, si tendría que realizar su pago en la pagina oficial del estado de Quintana Roo: www.visitax.gob.mx

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Mexican Residents don't need to pay the tax, but Mexican (Citizens) living outside the country need to pay, I don't know how SAT QR can find out the latter since this is a state entity. I probably should have phrased the first question differently, like when Mexican Residents arrive from a foreign destination as the first question implies that a Mexican is living outside the country. But it looks likes the answer is that Mexican Residents, regardless if they took a domestic flight or arrived from outside the country don't have to pay the tax, as they are generally treated like Mexicans with the same rights to live in the country.

I'm surprised somebody even understood what I wrote