Amend CSHB 3540 by adding the following appropriately 
numbered sections and renumbering subsequent sections accordingly:
	SECTION __.  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;
			[(C)  that includes, in addition to any other 
information required by the comptroller, a statement signed by the 
person claiming the exemption that states that "Providing false 
information to a customs broker is a Class B misdemeanor."; 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;
		(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 __.  Section 151.406(a), Tax Code, is amended to 
read as follows:    
	(a)  Except as provided by Section 151.407, 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 __.  (a)  The following provisions of the Tax Code 
are repealed:     
		(1)  Section 151.157;                                                         
		(2)  Section 151.1575;                                                        
		(3)  Section 151.158;                                                         
		(4)  Section 151.159;                                                         
		(5)  Sections 151.307(c), (d), and (e);                                       
		(6)  Section 151.712; and                                                     
		(7)  Section 151.713.                                                         
	(b)  The repeal of Sections 151.157, 151.1575, 151.158, 
151.159, 151.307(c), (d), and (e), 151.712, and 151.713, Tax Code, 
and the amendment by this Act of Sections 151.307(b) and 
151.406(a), Tax Code, take effect October 1, 2005, and do not affect 
taxes imposed before that date.  Taxes imposed before October 1, 
2005, 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.