By Cuellar H.B. No. 2406 76R10587 CBH-D A BILL TO BE ENTITLED 1-1 AN ACT 1-2 relating to a refund of sales and use taxes paid on items exported 1-3 beyond the limits of the United States. 1-4 BE IT ENACTED BY THE LEGISLATURE OF THE STATE OF TEXAS: 1-5 SECTION 1. Section 151.307, Tax Code, is amended by amending 1-6 Subsection (d) and adding Subsections (e) and (f) to read as 1-7 follows: 1-8 (d) A retailer who receives documentation under Subsection 1-9 (b)(2) relating to the purchase of tangible personal property 1-10 exported beyond the limits of the United States may not refund the 1-11 tax paid under this chapter on that purchase before: 1-12 (1) the 24th hour after the hour stated as the time of 1-13 export on the documentation, if the retailer is located in a county 1-14 that borders the United Mexican States; or 1-15 (2) the seventh day after the day stated as the date 1-16 of export on the documentation, if the retailer is located in a 1-17 county that does not border the United Mexican States. 1-18 (e) A retailer who makes a refund before the time prescribed 1-19 by Subsection (d) or makes a refund that is undocumented or 1-20 improperly documented is liable for the amount of the tax refunded 1-21 with interest. 1-22 (f) In this section: 1-23 (1) "Air forwarder" means a licensed International Air 1-24 Transportation Association freight forwarder. 2-1 (2) "Ocean forwarder" means a licensed Federal 2-2 Maritime Commission freight forwarder. 2-3 SECTION 2. This Act takes effect September 1, 1999, and 2-4 applies to an exemption to the sales and use tax imposed under 2-5 Chapter 151, Tax Code, claimed on or after January 1, 2000. An 2-6 exemption to the sales and use tax imposed under Chapter 151, Tax 2-7 Code, claimed before January 1, 2000, is governed by the law in 2-8 effect when the exemption was claimed, and that law is continued in 2-9 effect for that purpose. 2-10 SECTION 3. The importance of this legislation and the 2-11 crowded condition of the calendars in both houses create an 2-12 emergency and an imperative public necessity that the 2-13 constitutional rule requiring bills to be read on three several 2-14 days in each house be suspended, and this rule is hereby suspended.