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A BILL TO BE ENTITLED
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AN ACT
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relating to the use of customs brokers to obtain a refund of sales |
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and use taxes. |
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BE IT ENACTED BY THE LEGISLATURE OF THE STATE OF TEXAS: |
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SECTION 1. Section 111.00455(b), Tax Code, is amended to |
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read as follows: |
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(b) The following are not contested cases under Subsection |
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(a) and Section 2003.101, Government Code: |
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(1) a show cause hearing or any hearing not related to |
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the collection, receipt, administration, or enforcement of the |
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amount of a tax or fee imposed, or the penalty or interest |
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associated with that amount, except for a hearing under Section |
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[151.157(f), 151.1575(c), 151.712(g),] 154.1142[,] or 155.0592; |
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(2) a property value study hearing under Subchapter M, |
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Chapter 403, Government Code; |
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(3) a hearing in which the issue relates to: |
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(A) Chapters 72-75, Property Code; |
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(B) forfeiture of a right to do business; |
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(C) a certificate of authority; |
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(D) articles of incorporation; |
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(E) a penalty imposed under Section 151.703(d); |
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(F) the refusal or failure to settle under |
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Section 111.101; or |
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(G) a request for or revocation of an exemption |
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from taxation; and |
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(4) any other hearing not related to the collection, |
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receipt, administration, or enforcement of the amount of a tax or |
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fee imposed, or the penalty or interest associated with that |
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amount. |
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SECTION 2. Section 151.307(b), Tax Code, is amended to read |
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as follows: |
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(b) When an exemption is claimed because tangible personal |
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property is exported beyond the territorial limits of the United |
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States, proof of export may be shown only by: |
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(1) a bill of lading issued by a licensed and |
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certificated carrier of persons or property showing the seller as |
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consignor, the buyer as consignee, and a delivery point outside the |
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territorial limits of the United States; |
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(2) [documentation:
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[(A)
provided by a United States Customs Broker
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licensed by the comptroller under Section 151.157;
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[(B)
certifying that delivery was made to a point
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outside the territorial limits of the United States;
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[(C)
that includes, in addition to any other
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information required by the comptroller, a statement signed by the
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person claiming the exemption that states that "Providing false
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information to a customs broker is a Class B misdemeanor."; and
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[(D)
to which a stamp issued under Section
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151.158 is affixed in the manner required by that section or Section
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151.157;
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[(3)] import documents from the country of destination |
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showing that the property was imported into a country other than the |
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United States; |
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(3) [(4)] an original airway, ocean, or railroad bill |
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of lading and a forwarder's receipt if an air, ocean, or rail |
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freight forwarder takes possession of the property; or |
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(4) [(5)] any other manner provided by the comptroller |
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for an enterprise authorized to make tax-free purchases under |
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Section 151.156. |
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SECTION 3. Section 151.406(a), Tax Code, is amended to read |
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as follows: |
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(a) Except as provided by Section 151.407, a tax report |
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required by this chapter must: |
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(1) for sales tax purposes, show the amount of the |
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total receipts of a seller for the reporting period; |
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(2) for use tax purposes, show the amount of the total |
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receipts from sales by a retailer of taxable items during the |
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reporting period for storage, use, or consumption in this state; |
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(3) show the amount of the total sales prices of |
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taxable items that are subject to the use tax during the reporting |
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period and that were acquired for storage, use, or consumption in |
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this state by a purchaser who did not pay the tax to a retailer; |
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(4) show the amount of the taxes due for the reporting |
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period; and |
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(5) [show the amount of sales tax refunded for items
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exported beyond the territorial limits of the United States after
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receiving documentation under Section 151.307(b)(2); and
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[(6)] include other information that the comptroller |
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determines to be necessary for the proper administration of this |
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chapter. |
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SECTION 4. The following provisions of the Tax Code are |
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repealed: |
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(1) Section 151.157; |
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(2) Section 151.1575; |
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(3) Section 151.158; |
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(4) Section 151.159; |
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(5) Sections 151.307(c), (d), and (e); |
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(6) Section 151.712; and |
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(7) Section 151.713. |
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SECTION 5. The change in law made by this Act does not |
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affect taxes imposed before the effective date of this Act. Taxes |
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imposed before the effective date of this Act are governed by the |
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law in effect when the taxes were imposed, and that law is continued |
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in effect for purposes of the liability for and collection of those |
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taxes. |
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SECTION 6. This Act takes effect October 1, 2013. |