Texas 2023 - 88th Regular

Texas House Bill HB4079 Compare Versions

Version 1 (Old)

Version 2 (New)

Old	New	Differences
1	1	88R13368 RDS-D
2	2	By: Lozano H.B. No. 4079
3	3
4	4
5	5	A BILL TO BE ENTITLED
6	6	AN ACT
7	7	relating to the requirements for issuance of export documentation
8	8	by a customs broker for purposes of sales and use taxes.
9	9	BE IT ENACTED BY THE LEGISLATURE OF THE STATE OF TEXAS:
10	10	SECTION 1. Sections 151.1575(a) and (b), Tax Code, are
11	11	amended to read as follows:
12	12	(a) A customs broker licensed by the comptroller or an
13	13	authorized employee of the customs broker may issue documentation
14	14	certifying that delivery of tangible personal property was made to
15	15	a point outside the territorial limits of the United States as
16	16	required by Section 151.307(b)(2)(B) only if the customs broker or
17	17	authorized employee:
18	18	(1) watches the property cross the border of the
19	19	United States; or
20	20	(2) watches the property being placed on a common
21	21	carrier for delivery outside the territorial limits of the United
22	22	States[; or
23	23	[(3) verifies that the purchaser is transporting the
24	24	property to a destination outside of the territorial limits of the
25	25	United States by:
26	26	[(A) examining a passport, laser visa
27	27	identification card, or foreign voter registration picture
28	28	identification indicating that the purchaser of the property
29	29	resides in a foreign country;
30	30	[(B) requiring that the documentation examined
31	31	under Paragraph (A) have a unique identification number for that
32	32	purchaser;
33	33	[(C) requiring the purchaser to produce the
34	34	property and the original sales receipt for the property;
35	35	[(D) requiring the purchaser to state the foreign
36	36	country destination of the property which must be the foreign
37	37	country in which the purchaser resides;
38	38	[(E) requiring the purchaser to state the date
39	39	and time the property is expected to arrive in the foreign country
40	40	destination;
41	41	[(F) requiring the purchaser to state the date
42	42	and time the property was purchased, the name and address of the
43	43	place at which the property was purchased, the sales price and
44	44	quantity of the property, and a description of the property;
45	45	[(G) requiring the purchaser and the broker or an
46	46	authorized employee to sign in the presence of each other a form
47	47	prepared or approved by the comptroller:
48	48	[(i) stating that the purchaser has
49	49	provided the information and documentation required by this
50	50	subdivision; and
51	51	[(ii) that contains a notice to the
52	52	purchaser that tangible personal property not exported is subject
53	53	to taxation under this chapter and the purchaser is liable, in
54	54	addition to other possible civil liabilities and criminal
55	55	penalties, for payment of an amount equal to the value of the
56	56	merchandise if the purchaser improperly obtained a refund of taxes
57	57	relating to the property;
58	58	[(H) requiring the purchaser to produce the
59	59	purchaser's:
60	60	[(i) Form I-94, Arrival/Departure record,
61	61	or its successor, as issued by the United States Immigration and
62	62	Naturalization Service, for those purchasers in a county not
63	63	bordering the United Mexican States; or
64	64	[(ii) air, land, or water travel
65	65	documentation if the customs broker is located in a county that does
66	66	not border the United Mexican States; and
67	67	[(I) requiring the purchaser and the broker or an
68	68	authorized employee, when using a power of attorney form, to
69	69	attest, as a part of the form and in the presence of each other:
70	70	[(i) that the purchaser has provided the
71	71	information and documentation required by this subdivision; and
72	72	[(ii) that the purchaser is on notice that
73	73	tangible personal property not exported is subject to taxation
74	74	under this chapter and the purchaser is liable, in addition to other
75	75	possible civil liabilities and criminal penalties, for payment of
76	76	an amount equal to the value of the merchandise if the purchaser
77	77	improperly obtained a refund of taxes relating to the property].
78	78	(b) A customs broker licensed by the comptroller or an
79	79	authorized employee of the customs broker may issue and deliver
80	80	documentation under Subsection (a) at any time after the tangible
81	81	personal property is purchased and the broker or employee completes
82	82	the process required by Subsection (a). The comptroller shall
83	83	limit to six the number of receipts for which a single proof of
84	84	export documentation may be issued under this section. The
85	85	documentation must include:
86	86	(1) the name and address of the customs broker;
87	87	(2) the license number of the customs broker;
88	88	(3) the name and address of the purchaser;
89	89	(4) the name and address of the place at which the
90	90	property was purchased;
91	91	(5) the date and time of the sale;
92	92	(6) a description and the quantity of the property;
93	93	(7) the sales price of the property;
94	94	(8) the foreign country destination of the property,
95	95	which may not be the place of export;
96	96	(9) the date and time:
97	97	(A) at which the customs broker or authorized
98	98	employee watched the property cross the border of the United
99	99	States; or
100	100	(B) at which the customs broker or authorized
101	101	employee watched the property being placed on a common carrier for
102	102	delivery outside the territorial limits of the United States; [or
103	103	[(C) the property is expected to arrive in the
104	104	foreign country destination, as stated by the purchaser;]
105	105	(10) a declaration signed by the customs broker or an
106	106	authorized employee of the customs broker stating that:
107	107	(A) the customs broker is a licensed Texas
108	108	customs broker; and
109	109	(B) the customs broker or authorized employee
110	110	inspected the property and the original receipt for the property;
111	111	and
112	112	(11) an export certification stamp issued by the
113	113	comptroller.
114	114	SECTION 2. The changes in law made by this Act do not affect
115	115	tax liability accruing before the effective date of this Act. That
116	116	liability continues in effect as if this Act had not been enacted,
117	117	and the former law is continued in effect for the collection of
118	118	taxes due and for civil and criminal enforcement of the liability
119	119	for those taxes.
120	120	SECTION 3. This Act takes effect September 1, 2023.