By Gutierrez H.B. No. 2990
Line and page numbers may not match official copy.
Bill not drafted by TLC or Senate E&E.
A BILL TO BE ENTITLED
1-1 AN ACT
1-2 relating to refunds of sales and use tax paid on tangible personal
1-3 property that is exported beyond the territorial limits of the
1-4 United States.
1-5 BE IT ENACTED BY THE LEGISLATURE OF THE STATE OF TEXAS:
1-6 SECTION 1. Section 151.307, Tax Code, is amended to read as
1-7 follows:
1-8 (a) Tangible personal property or service that this state is
1-9 prohibited from taxing by the law of the United States, the United
1-10 States Constitution, or the Constitution of Texas is exempted from
1-11 the taxes imposed by this chapter.
1-12 (b) When an exemption is claimed because tangible personal
1-13 property is exported beyond the territorial limits of the United
1-14 States, proof of export may be shown only by:
1-15 (1) a bill of lading issued by a licensed and
1-16 certificated carrier of persons or property showing the seller as
1-17 consignor, the buyer as consignee, and a delivery point outside the
1-18 territorial limits of the United States;
1-19 (2) documentation:
1-20 (A) provided by a United States Customs Broker
1-21 licensed by the comptroller under Section 151.157;
1-22 (B) certifying that delivery was made to a point
1-23 outside the territorial limits of the United States; [and]
2-1 (C) to which a stamp issued under Section
2-2 151.158 is affixed in the manner required by that section or
2-3 Section 151.157; and
2-4 (D) accompanied by import documents from the
2-5 country of destination showing that the property was imported into
2-6 a country other than the United States.
2-7 (3) import documents from the country of destination
2-8 showing that the property was imported into a country other than
2-9 the United States;
2-10 (4) an original airway, ocean, or railroad bill of
2-11 lading and a forwarder's receipt if an air, ocean, or rail freight
2-12 forwarder takes possession of the property; or
2-13 (5) any other manner provided by the comptroller for
2-14 an enterprise authorized to make tax-free purchases under Section
2-15 151.156.
2-16 [(c) Documentation, including the stamp affixed to the
2-17 documentation, that is provided by a customs broker licensed by the
2-18 comptroller under Section 151.157 is presumed valid in the absence
2-19 of clear and convincing evidence that tangible personal property
2-20 covered by the documentation was not exported outside the
2-21 territorial limits of the United States.]
2-22 (c) [(d)] A purchaser who has proof of export as provided in
2-23 Subsection (b)(2) of this section may recover tax paid to a
2-24 retailer on the purchase of tangible personal property that was
2-25 exported beyond the territorial limits of the United States. The
2-26 purchaser may recover tax from a retailer by submitting to the
3-1 retailer the purchaser's receipt(s) for the tax payment and proof
3-2 of export as required in Subsection (b)(2) of this section. [A
3-3 retailer who receives documentation under Subsection (b)(2)
3-4 relating to the purchase of tangible personal property exported
3-5 beyond the territorial limits of the United States may not refund
3-6 the tax paid under this chapter on that purchase before:]
3-7 [(1) the 24th hour after the hour stated as the time
3-8 of export on the documentation, if the retailer is located in a
3-9 county that borders the United Mexican States; or]
3-10 [(2) the seventh day after the day stated as the date
3-11 of export on the documentation, if the retailer is located in a
3-12 county that does not border the United Mexican States.]
3-13 (d) [(e)] A retailer who makes a refund [before the time
3-14 prescribed by Subsection (d) or makes a refund] that is
3-15 undocumented or improperly documented is liable for the amount of
3-16 the tax refund with interest.
3-17 (e) [(f)] In this section:
3-18 (1) "Air forwarder" means a licensed International Air
3-19 Transportation Association freight forwarder.
3-20 (2) "Ocean forwarder" means a licensed Federal
3-21 Maritime Commission freight forwarder.
3-22 SECTION 2. This Act takes effect September 1, 2001.