Texas 2015 - 84th Regular

Texas House Bill HB4029 Compare Versions

Only one version of the bill is available at this time.

Old	New	Differences
1	1	84R12373 BEF-D
2	2	By: Lozano H.B. No. 4029
3	3
4	4
5	5	A BILL TO BE ENTITLED
6	6	AN ACT
7	7	relating to the use of customs brokers to obtain a refund of sales
8	8	and use taxes.
9	9	BE IT ENACTED BY THE LEGISLATURE OF THE STATE OF TEXAS:
10	10	SECTION 1. Section 111.00455(b), Tax Code, is amended to
11	11	read as follows:
12	12	(b) The following are not contested cases under Subsection
13	13	(a) and Section 2003.101, Government Code:
14	14	(1) a show cause hearing or any hearing not related to
15	15	the collection, receipt, administration, or enforcement of the
16	16	amount of a tax or fee imposed, or the penalty or interest
17	17	associated with that amount, except for a hearing under Section
18	18	[151.157(f), 151.1575(c), 151.712(g),] 154.1142[,] or 155.0592;
19	19	(2) a property value study hearing under Subchapter M,
20	20	Chapter 403, Government Code;
21	21	(3) a hearing in which the issue relates to:
22	22	(A) Chapters 72-75, Property Code;
23	23	(B) forfeiture of a right to do business;
24	24	(C) a certificate of authority;
25	25	(D) articles of incorporation;
26	26	(E) a penalty imposed under Section 151.703(d);
27	27	(F) the refusal or failure to settle under
28	28	Section 111.101; or
29	29	(G) a request for or revocation of an exemption
30	30	from taxation; and
31	31	(4) any other hearing not related to the collection,
32	32	receipt, administration, or enforcement of the amount of a tax or
33	33	fee imposed, or the penalty or interest associated with that
34	34	amount.
35	35	SECTION 2. Section 151.307(b), Tax Code, is amended to read
36	36	as follows:
37	37	(b) When an exemption is claimed because tangible personal
38	38	property is exported beyond the territorial limits of the United
39	39	States, proof of export may be shown only by:
40	40	(1) a bill of lading issued by a licensed and
41	41	certificated carrier of persons or property showing the seller as
42	42	consignor, the buyer as consignee, and a delivery point outside the
43	43	territorial limits of the United States;
44	44	(2) [documentation:
45	45	[(A) provided by a United States Customs Broker
46	46	licensed by the comptroller under Section 151.157;
47	47	[(B) certifying that delivery was made to a point
48	48	outside the territorial limits of the United States;
49	49	[(C) that includes, in addition to any other
50	50	information required by the comptroller, a statement signed by the
51	51	person claiming the exemption that states that "Providing false
52	52	information to a customs broker is a Class B misdemeanor."; and
53	53	[(D) to which a stamp issued under Section
54	54	151.158 is affixed in the manner required by that section or Section
55	55	151.157;
56	56	[(3)] import documents from the country of destination
57	57	showing that the property was imported into a country other than the
58	58	United States;
59	59	(3) [(4)] an original airway, ocean, or railroad bill
60	60	of lading and a forwarder's receipt if an air, ocean, or rail
61	61	freight forwarder takes possession of the property; or
62	62	(4) [(5)] any other manner provided by the comptroller
63	63	for an enterprise authorized to make tax-free purchases under
64	64	Section 151.156.
65	65	SECTION 3. Section 151.406(a), Tax Code, is amended to read
66	66	as follows:
67	67	(a) Except as provided by Section 151.407, a tax report
68	68	required by this chapter must:
69	69	(1) for sales tax purposes, show the amount of the
70	70	total receipts of a seller for the reporting period;
71	71	(2) for use tax purposes, show the amount of the total
72	72	receipts from sales by a retailer of taxable items during the
73	73	reporting period for storage, use, or consumption in this state;
74	74	(3) show the amount of the total sales prices of
75	75	taxable items that are subject to the use tax during the reporting
76	76	period and that were acquired for storage, use, or consumption in
77	77	this state by a purchaser who did not pay the tax to a retailer;
78	78	(4) show the amount of the taxes due for the reporting
79	79	period; and
80	80	(5) [show the amount of sales tax refunded for items
81	81	exported beyond the territorial limits of the United States after
82	82	receiving documentation under Section 151.307(b)(2); and
83	83	[(6)] include other information that the comptroller
84	84	determines to be necessary for the proper administration of this
85	85	chapter.
86	86	SECTION 4. The following provisions of the Tax Code are
87	87	repealed:
88	88	(1) Section 151.157;
89	89	(2) Section 151.1575;
90	90	(3) Section 151.158;
91	91	(4) Section 151.159;
92	92	(5) Sections 151.307(c), (d), and (e);
93	93	(6) Section 151.712; and
94	94	(7) Section 151.713.
95	95	SECTION 5. The change in law made by this Act does not
96	96	affect taxes imposed before the effective date of this Act. Taxes
97	97	imposed before the effective date of this Act are governed by the
98	98	law in effect when the taxes were imposed, and that law is continued
99	99	in effect for purposes of the liability for and collection of those
100	100	taxes.
101	101	SECTION 6. This Act takes effect October 1, 2015.