89R9675 RDS-D
By: Lozano H.B. No. 3398
A BILL TO BE ENTITLED
AN ACT
relating to the requirements for issuance of export documentation
by a customs broker for purposes of sales and use taxes.
BE IT ENACTED BY THE LEGISLATURE OF THE STATE OF TEXAS:
SECTION 1. Sections 151.1575(a) and (b), Tax Code, are
amended to read as follows:
(a) A customs broker licensed by the comptroller or an
authorized employee of the customs broker may issue documentation
certifying that delivery of tangible personal property was made to
a point outside the territorial limits of the United States as
required by Section 151.307(b)(2)(B) only if the customs broker or
authorized employee:
(1) watches the property cross the border of the
United States; or
(2) watches the property being placed on a common
carrier for delivery outside the territorial limits of the United
States[; or
[(3) verifies that the purchaser is transporting the
property to a destination outside of the territorial limits of the
United States by:
[(A) examining a passport, laser visa
identification card, or foreign voter registration picture
identification indicating that the purchaser of the property
resides in a foreign country;
[(B) requiring that the documentation examined
under Paragraph (A) have a unique identification number for that
purchaser;
[(C) requiring the purchaser to produce the
property and the original sales receipt for the property;
[(D) requiring the purchaser to state the foreign
country destination of the property which must be the foreign
country in which the purchaser resides;
[(E) requiring the purchaser to state the date
and time the property is expected to arrive in the foreign country
destination;
[(F) requiring the purchaser to state the date
and time the property was purchased, the name and address of the
place at which the property was purchased, the sales price and
quantity of the property, and a description of the property;
[(G) requiring the purchaser and the broker or an
authorized employee to sign in the presence of each other a form
prepared or approved by the comptroller:
[(i) stating that the purchaser has
provided the information and documentation required by this
subdivision; and
[(ii) that contains a notice to the
purchaser that tangible personal property not exported is subject
to taxation under this chapter and the purchaser is liable, in
addition to other possible civil liabilities and criminal
penalties, for payment of an amount equal to the value of the
merchandise if the purchaser improperly obtained a refund of taxes
relating to the property;
[(H) requiring the purchaser to produce the
purchaser's:
[(i) Form I-94, Arrival/Departure record,
or its successor, as issued by the United States Immigration and
Naturalization Service, for those purchasers in a county not
bordering the United Mexican States; or
[(ii) air, land, or water travel
documentation if the customs broker is located in a county that does
not border the United Mexican States; and
[(I) requiring the purchaser and the broker or an
authorized employee, when using a power of attorney form, to
attest, as a part of the form and in the presence of each other:
[(i) that the purchaser has provided the
information and documentation required by this subdivision; and
[(ii) that the purchaser is on notice that
tangible personal property not exported is subject to taxation
under this chapter and the purchaser is liable, in addition to other
possible civil liabilities and criminal penalties, for payment of
an amount equal to the value of the merchandise if the purchaser
improperly obtained a refund of taxes relating to the property].
(b) A customs broker licensed by the comptroller or an
authorized employee of the customs broker may issue and deliver
documentation under Subsection (a) at any time after the tangible
personal property is purchased and the broker or employee completes
the process required by Subsection (a). The comptroller shall
limit to six the number of receipts for which a single proof of
export documentation may be issued under this section. The
documentation must include:
(1) the name and address of the customs broker;
(2) the license number of the customs broker;
(3) the name and address of the purchaser;
(4) the name and address of the place at which the
property was purchased;
(5) the date and time of the sale;
(6) a description and the quantity of the property;
(7) the sales price of the property;
(8) the foreign country destination of the property,
which may not be the place of export;
(9) the date and time:
(A) at which the customs broker or authorized
employee watched the property cross the border of the United
States; or
(B) at which the customs broker or authorized
employee watched the property being placed on a common carrier for
delivery outside the territorial limits of the United States; [or
[(C) the property is expected to arrive in the
foreign country destination, as stated by the purchaser;]
(10) a declaration signed by the customs broker or an
authorized employee of the customs broker stating that:
(A) the customs broker is a licensed Texas
customs broker; and
(B) the customs broker or authorized employee
inspected the property and the original receipt for the property;
and
(11) an export certification stamp issued by the
comptroller.
SECTION 2. The changes in law made by this Act do not affect
tax liability accruing before the effective date of this Act. That
liability continues in effect as if this Act had not been enacted,
and the former law is continued in effect for the collection of
taxes due and for civil and criminal enforcement of the liability
for those taxes.
SECTION 3. This Act takes effect September 1, 2025.