78R5650 CBH-D

By:  Gutierrez                                                    H.B. No. 1993



A BILL TO BE ENTITLED

AN ACT

relating to documentation used to show exemption from the sales and 
use tax for items exported outside the United States.
	BE IT ENACTED BY THE LEGISLATURE OF THE STATE OF TEXAS:                        
	SECTION 1.  Section 151.307(b), Tax Code, is amended to read 
as follows:     
	(b)  When an exemption is claimed because tangible personal 
property is exported beyond the territorial limits of the United 
States, proof of export may be shown only by:
		(1)  a bill of lading issued by a licensed and 
certificated carrier of persons or property showing the seller as 
consignor, the buyer as consignee, and a delivery point outside the 
territorial limits of the United States;
		(2)  documentation:                                                           
			(A)  provided by a United States Customs Broker 
licensed by the comptroller under Section 151.157;
			(B)  signed by the person claiming the exemption
certifying that delivery was made to a point outside the 
territorial limits of the United States; [and]
			(C)  that includes, in addition to any other 
information required by the comptroller, a statement that 
"Providing false information to a customs broker is a crime 
punishable by a fine of not more than $4,000, by confinement in jail 
for not more than one year, or by both the fine and the 
confinement."; and
			(D)  to which a stamp issued under Section 151.158 
is affixed in the manner required by that section or Section 
151.157;
		(3)  import documents from the country of destination 
showing that the property was imported into a country other than the 
United States;
		(4)  an original airway, ocean, or railroad bill of 
lading and a forwarder's receipt if an air, ocean, or rail freight 
forwarder takes possession of the property; or
		(5)  any other manner provided by the comptroller for 
an enterprise authorized to make tax-free purchases under Section 
151.156.
	SECTION 2.  This Act takes effect September 1, 2003, and 
applies to documentation provided on or after that date.  
Documentation provided before that date is governed by the law in 
effect when the documentation was provided, and that law is 
continued in effect for that purpose.