78R3924 DAK-D

By:  Gutierrez                                                    H.B. No. 1994



A BILL TO BE ENTITLED

AN ACT

relating to the reporting of sales tax refunds for items exported 
beyond the territorial limits of the United States.
	BE IT ENACTED BY THE LEGISLATURE OF THE STATE OF TEXAS:                        
	SECTION 1.  Section 151.406(a), Tax Code, is amended to read 
as follows:     
	(a)  Except as provided by Section 151.407 [of this code], a 
tax report required by this chapter must:
		(1)  for sales tax purposes, show the amount of the 
total receipts of a seller for the reporting period;
		(2)  for use tax purposes, show the amount of the total 
receipts from sales by a retailer of taxable items during the 
reporting period for storage, use, or consumption in this state;
		(3)  show the amount of the total sales prices of 
taxable items that are subject to the use tax during the reporting 
period and that were acquired for storage, use, or consumption in 
this state by a purchaser who did not pay the tax to a retailer;
		(4)  show the amount of the taxes due for the reporting 
period; [and]
		(5)  show the amount of sales tax refunded for items 
exported beyond the territorial limits of the United States after 
receiving documentation under Section 151.307(b)(2); and
		(6)  include other information that the comptroller 
determines to be necessary for the proper administration of this 
chapter.
	SECTION 2.  This Act takes effect October 1, 2003, and 
applies only to a tax report due on or after that date.