Bill not drafted by TLC or Senate E&E. Line and page numbers may not match official copy. By Gutierrez H.B. No. 3451 A BILL TO BE ENTITLED 1-1 AN ACT 1-2 relating to the creation of a procedure that will prevent 1-3 fraudulent use of manifestos. 1-4 BE IT ENACTED BY THE LEGISLATURE OF THE STATE OF TEXAS: 1-5 SECTION 1. Chapter 151, Tax Code, is amended as follows: 1-6 Sec. 151.307. Exemptions Required by Prevailing Law. 1-7 (a) Tangible personal property or services that this state is 1-8 prohibited from taxing by the law of the United States, the United 1-9 States Constitution, or the Constitution of Texas is exempted from 1-10 the taxes imposed by this chapter. 1-11 (b) When an exemption is claimed because tangible personal 1-12 property is exported beyond the territorial limits of the United 1-13 States, proof of exports may be shown only by: 1-14 (1) a bill of lading issued by a licensed and 1-15 certificated carrier of persons or property showing the seller as 1-16 cosigner, the buyer as cosignee, and a delivery point outside the 1-17 territorial limits of the United States; 1-18 (2) documentation: 1-19 (A) provided by a United States Customs Broker 1-20 licensed by the comptroller under Section 151.157; 1-21 (B) certifying that delivery was made to a point 1-22 outside the territorial limits of the United States; and 1-23 (C) to which a stamp issued under Section 1-24 151.158 is affixed in the manner required by that section or 2-1 Section 151.157; 2-2 (3) import documents from the country of destination 2-3 showing that the property was imported into a country other than 2-4 the United States; 2-5 (4) an original airway, ocean, or railroad bill of 2-6 lading and a forwarder's receipt if an air ocean, or rail freight 2-7 forwarder takes possession of the property; or 2-8 (5) any other manner provided by the comptroller for 2-9 an enterprise authorized to make tax-free purchases under Section 2-10 151.156. 2-11 (c) If taxes are paid on tangible personal property exported 2-12 beyond the limits of the United States, purchasers may recover 2-13 taxes paid, only upon mailing to the retailor originals or copies 2-14 of purchase receipts attached to documentation as described in 2-15 subsection (b)(2). Purchase receipt(s) and documentation must be 2-16 mailed from a territory beyond the limits of the United States. 2-17 Upon receiving receipt(s) and documentation, retailors must mail 2-18 taxes paid on tangible personal property, exported beyond the 2-19 limits of the United States to the foreign address, within 21 2-20 business days, less administrative costs. 2-21 (d) Documentation, including the stamp affixed to the 2-22 documentation, that is provided by a customs broker licensed by the 2-23 comptroller under Section 151.157 is presumed valid in the absence 2-24 of clear and convincing evidence that the tangible personal 2-25 property covered by the documentation was not exported outside the 2-26 territorial limits of the United States. 2-27 (e) In the section: 2-28 (1) "Air forwarded" means a licensed International Air 2-29 Transportation Association freight forwarder. 2-30 (2) "Ocean forwarder" means a licensed Federal 3-1 Maritime Commission freight forwarder.