By Oliveira                                     H.B. No. 1281

      75R4363 DAK-D                           

                                A BILL TO BE ENTITLED

 1-1                                   AN ACT

 1-2     relating to the showing required by Mexican citizens to exempt from

 1-3     the sales and use tax tangible personal property exported to

 1-4     Mexico.

 1-5           BE IT ENACTED BY THE LEGISLATURE OF THE STATE OF TEXAS:

 1-6           SECTION 1.  Section 151.307, Tax Code, is amended by amending

 1-7     Subsection (d) and adding Subsection (e) to read as follows:

 1-8           (d)  A customs broker may issue documentation under

 1-9     Subsection (b)(2) for the purpose of showing the exemption of

1-10     tangible personal property exported by an individual to the United

1-11     Mexican States by a citizen of the United Mexican States only if

1-12     the individual demonstrates that the individual resides in the

1-13     United Mexican States by showing to the broker a Mexican passport

1-14     or a voter registration card, also known as a "carta de elector."

1-15           (e)  In this section:

1-16                 (1)  "Air forwarder" means a licensed International Air

1-17     Transportation Association freight forwarder.

1-18                 (2)  "Ocean forwarder" means a licensed Federal

1-19     Maritime Commission freight forwarder.

1-20           SECTION 2.  The importance of this legislation and the

1-21     crowded condition of the calendars in both houses create an

1-22     emergency and an imperative public necessity that the

1-23     constitutional rule requiring bills to be read on three several

1-24     days in each house be suspended, and this rule is hereby suspended,

 2-1     and that this Act take effect and be in force from and after its

 2-2     passage, and it is so enacted.