78R3363 CBH-D

By:  Wilson                                                       H.B. No. 3145



A BILL TO BE ENTITLED

AN ACT

relating to the use of customs brokers to obtain a refund of sales 
and use taxes.
	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)  certifying that delivery was made to a point 
outside the territorial limits of the United States;  and
			[(C)  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;
		(3) [(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
		(4) [(5)]  any other manner provided by the comptroller 
for an enterprise authorized to make tax-free purchases under 
Section 151.156.
	SECTION 2.  Section 322.107, Tax Code, is amended to read as 
follows:        
	Sec. 322.107.  EXEMPTION:  SALES TAX ON ITEMS LEAVING 
ENTITY.  There are exempted from the sales tax of a taxing entity 
the receipts of the sale of a taxable item that, under a sales 
contract, is shipped to a point outside the entity by means of:
		(1)  facilities operated by the retailer;                                     
		(2)  delivery by the retailer to a carrier for shipment 
to a consignee at that point; or
		(3)  delivery by the retailer to a [customs broker or a] 
forwarding agent for shipment outside the entity.
	SECTION 3.  The following provisions of the Tax Code are 
repealed:           
		(1)  Section 151.157;                                                         
		(2)  Section 151.158;                                                         
		(3)  Section 151.159;                                                         
		(4)  Sections 151.307(c), (d), and (e);                                       
		(5)  Section 151.712; and                                                     
		(6)  Section 151.713.                                                         
	SECTION 4.  (a)  This Act takes effect October 1, 2003.                        
	(b)  The change in law made by this Act does not affect taxes 
imposed before the effective date of this Act.  Taxes imposed before 
the effective date of this Act are governed by the law in effect 
when the taxes were imposed, and that law is continued in effect for 
purposes of the liability for and collection of those taxes.