By Oliveira H.B. No. 3394
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 the refund of sales and use tax paid on tangible
1-3 personal property that is exported beyond the territorial limits of
1-4 the United States.
1-5 BE IT ENACTED BY THE LEGISLATURE OF THE STATE OF TEXAS:
1-6 SECTION 1. Section 151.158, Tax Code, is amended to read as
1-7 follows:
1-8 Sec. 151.158. FEES [EXPORT STAMPS]. The comptroller shall
1-9 charge an amount prescribed by comptroller rule for each
1-10 transaction to verify that tangible personal property has been
1-11 exported beyond the territorial limits of the United States.
1-12 [(a) The comptroller shall have printed or manufactured stamps in
1-13 the design, size, and quantity the comptroller determines is
1-14 necessary for the purpose of this section.]
1-15 [(b) The comptroller may designate the method of
1-16 identification for the stamps.]
1-17 [(c) The comptroller shall require that the stamps be
1-18 manufactured so that a stamp may be easily and securely attached to
1-19 export documentation.]
1-20 [(d) The comptroller shall change the design of the stamps
1-21 at least once each calendar quarter, or more frequently if the
1-22 comptroller determines it is necessary for the enforcement of this
1-23 section and the comptroller's rules.]
2-1 [(e) The comptroller may provide stamps only to a customs
2-2 broker licensed under Section 151.157.]
2-3 [(f) A stamp is invalid if transferred to a person other
2-4 than the customs broker to whom the comptroller issued the stamp,
2-5 to an authorized employee of that customs broker, or to an
2-6 authorized independent contractor.]
2-7 [(g) The comptroller shall charge an amount not to exceed
2-8 five cents for each stamp. The comptroller shall use the money
2-9 from the sale of stamps only for costs related to producing the
2-10 stamps, including costs of materials, labor, and overhead.]
2-11 [(h) The comptroller may require stamps to be purchased in
2-12 minimum quantities if the comptroller considers it necessary for
2-13 the efficient administration of this section.]
2-14 SECTION 2. Section 151.307, Tax Code, is amended to read as
2-15 follows:
2-16 (a) Tangible personal property or service that this state is
2-17 prohibited from taxing by the law of the United States, the United
2-18 States Constitution, or the Constitution of Texas is exempted from
2-19 the taxes imposed by this chapter.
2-20 (b) When an exemption is claimed because tangible personal
2-21 property is exported beyond the territorial limits of the United
2-22 States, proof of export may be shown only by:
2-23 (1) a bill of lading issued by a licensed and
2-24 certificated carrier of persons or property showing the seller as
2-25 consignor, the buyer as consignee, and a delivery point outside the
2-26 territorial limits of the United States;
3-1 (2) documentation provided by an export verification
3-2 center;
3-3 [(A) provided by a United States Customs Broker
3-4 licensed by the comptroller under Section 151.157;]
3-5 [(B) certifying that delivery was made to a
3-6 point outside the territorial limits of the United States; and]
3-7 [(C) to which a stamp issued under Section
3-8 151.158 is affixed in the manner required by that section or
3-9 Section 151.157;]
3-10 (3) import documents from the country of destination
3-11 showing that the property was imported into a country other than
3-12 the United States;
3-13 (4) an original airway, ocean, or railroad bill of
3-14 lading and a forwarder's receipt if an air, ocean, or rail freight
3-15 forwarder takes possession of the property; or
3-16 (5) any other manner provided by the comptroller for
3-17 an enterprise authorized to make tax-free purchases under Section
3-18 151.156.
3-19 [(c) Documentation, including the stamp affixed to the
3-20 documentation, that is provided by a customs broker licensed by the
3-21 comptroller under Section 151.157 is presumed to be valid in the
3-22 absence of clear and convincing evidence that tangible personal
3-23 property covered by the documentation was not exported outside the
3-24 territorial limits of the United States.]
3-25 [(d) A retailer who receives documentation under Subsection
3-26 (b)(2) relating to the purchase of tangible personal property
4-1 exported beyond the territorial limits of the United States may not
4-2 refund the tax paid under this chapter on that purchase before:]
4-3 [(1) the 24th hour after the hour stated as the time
4-4 of export on the documentation, if the retailer is located in a
4-5 county that borders the United Mexican States; or]
4-6 [(2) the seventh day after the day stated as the date
4-7 of export on the documentation, if the retailer is located in a
4-8 county that does not border the United Mexican States.]
4-9 (c) [(e)] A retailer who makes a refund [before the time
4-10 prescribed by Subsection (d) or makes a refund] that is
4-11 undocumented or improperly documented is liable for the amount of
4-12 the tax refund with interest.
4-13 (d) [(f)] In this section:
4-14 (1) "Air forwarder" means a licensed International Air
4-15 Transportation Association freight forwarder.
4-16 (2) "Ocean forwarder" means a licensed Federal
4-17 Maritime Commission freight forwarder.
4-18 (3) "Export Verification Center" means a location
4-19 operated by the comptroller's office that is used for verifying
4-20 that tangible personal property is exported beyond the territorial
4-21 limits of the United States.
4-22 SECTION 3. Section 151.157, Tax Code is repealed.
4-23 SECTION 4. This act takes effect January 1, 2002.