1-1 By: Cuellar (Senate Sponsor - Madla) H.B. No. 2406 1-2 (In the Senate - Received from the House April 19, 1999; 1-3 April 20, 1999, read first time and referred to Committee on 1-4 Finance; May 5, 1999, reported favorably by the following vote: 1-5 Yeas 10, Nays 0; May 5, 1999, sent to printer.) 1-6 A BILL TO BE ENTITLED 1-7 AN ACT 1-8 relating to a refund of sales and use taxes paid on items exported 1-9 beyond the limits of the United States. 1-10 BE IT ENACTED BY THE LEGISLATURE OF THE STATE OF TEXAS: 1-11 SECTION 1. Section 151.307, Tax Code, is amended by amending 1-12 Subsection (d) and adding Subsections (e) and (f) to read as 1-13 follows: 1-14 (d) A retailer who receives documentation under Subsection 1-15 (b)(2) relating to the purchase of tangible personal property 1-16 exported beyond the limits of the United States may not refund the 1-17 tax paid under this chapter on that purchase before: 1-18 (1) the 24th hour after the hour stated as the time of 1-19 export on the documentation, if the retailer is located in a county 1-20 that borders the United Mexican States; or 1-21 (2) the seventh day after the day stated as the date 1-22 of export on the documentation, if the retailer is located in a 1-23 county that does not border the United Mexican States. 1-24 (e) A retailer who makes a refund before the time prescribed 1-25 by Subsection (d) or makes a refund that is undocumented or 1-26 improperly documented is liable for the amount of the tax refunded 1-27 with interest. 1-28 (f) In this section: 1-29 (1) "Air forwarder" means a licensed International Air 1-30 Transportation Association freight forwarder. 1-31 (2) "Ocean forwarder" means a licensed Federal 1-32 Maritime Commission freight forwarder. 1-33 SECTION 2. This Act takes effect September 1, 1999, and 1-34 applies to an exemption to the sales and use tax imposed under 1-35 Chapter 151, Tax Code, claimed on or after January 1, 2000. An 1-36 exemption to the sales and use tax imposed under Chapter 151, Tax 1-37 Code, claimed before January 1, 2000, is governed by the law in 1-38 effect when the exemption was claimed, and that law is continued in 1-39 effect for that purpose. 1-40 SECTION 3. The importance of this legislation and the 1-41 crowded condition of the calendars in both houses create an 1-42 emergency and an imperative public necessity that the 1-43 constitutional rule requiring bills to be read on three several 1-44 days in each house be suspended, and this rule is hereby suspended. 1-45 * * * * *