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A BILL TO BE ENTITLED
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AN ACT
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relating to the requirements for issuance of export documentation |
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by a customs broker for purposes of sales and use taxes. |
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BE IT ENACTED BY THE LEGISLATURE OF THE STATE OF TEXAS: |
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SECTION 1. Sections 151.1575(a) and (b), Tax Code, are |
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amended to read as follows: |
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(a) A customs broker licensed by the comptroller or an |
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authorized employee of the customs broker may issue documentation |
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certifying that delivery of tangible personal property was made to |
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a point outside the territorial limits of the United States as |
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required by Section 151.307(b)(2)(B) only if the customs broker or |
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authorized employee: |
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(1) watches the property cross the border of the |
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United States; or |
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(2) watches the property being placed on a common |
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carrier for delivery outside the territorial limits of the United |
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States[; or |
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[(3) verifies that the purchaser is transporting the |
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property to a destination outside of the territorial limits of the |
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United States by: |
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[(A) examining a passport, laser visa |
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identification card, or foreign voter registration picture |
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identification indicating that the purchaser of the property |
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resides in a foreign country; |
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[(B) requiring that the documentation examined |
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under Paragraph (A) have a unique identification number for that |
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purchaser; |
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[(C) requiring the purchaser to produce the |
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property and the original sales receipt for the property; |
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[(D) requiring the purchaser to state the foreign |
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country destination of the property which must be the foreign |
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country in which the purchaser resides; |
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[(E) requiring the purchaser to state the date |
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and time the property is expected to arrive in the foreign country |
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destination; |
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[(F) requiring the purchaser to state the date |
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and time the property was purchased, the name and address of the |
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place at which the property was purchased, the sales price and |
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quantity of the property, and a description of the property; |
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[(G) requiring the purchaser and the broker or an |
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authorized employee to sign in the presence of each other a form |
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prepared or approved by the comptroller: |
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[(i) stating that the purchaser has |
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provided the information and documentation required by this |
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subdivision; and |
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[(ii) that contains a notice to the |
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purchaser that tangible personal property not exported is subject |
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to taxation under this chapter and the purchaser is liable, in |
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addition to other possible civil liabilities and criminal |
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penalties, for payment of an amount equal to the value of the |
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merchandise if the purchaser improperly obtained a refund of taxes |
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relating to the property; |
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[(H) requiring the purchaser to produce the |
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purchaser's: |
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[(i) Form I-94, Arrival/Departure record, |
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or its successor, as issued by the United States Immigration and |
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Naturalization Service, for those purchasers in a county not |
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bordering the United Mexican States; or |
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[(ii) air, land, or water travel |
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documentation if the customs broker is located in a county that does |
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not border the United Mexican States; and |
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[(I) requiring the purchaser and the broker or an |
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authorized employee, when using a power of attorney form, to |
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attest, as a part of the form and in the presence of each other: |
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[(i) that the purchaser has provided the |
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information and documentation required by this subdivision; and |
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[(ii) that the purchaser is on notice that |
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tangible personal property not exported is subject to taxation |
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under this chapter and the purchaser is liable, in addition to other |
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possible civil liabilities and criminal penalties, for payment of |
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an amount equal to the value of the merchandise if the purchaser |
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improperly obtained a refund of taxes relating to the property]. |
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(b) A customs broker licensed by the comptroller or an |
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authorized employee of the customs broker may issue and deliver |
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documentation under Subsection (a) at any time after the tangible |
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personal property is purchased and the broker or employee completes |
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the process required by Subsection (a). The comptroller shall |
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limit to six the number of receipts for which a single proof of |
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export documentation may be issued under this section. The |
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documentation must include: |
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(1) the name and address of the customs broker; |
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(2) the license number of the customs broker; |
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(3) the name and address of the purchaser; |
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(4) the name and address of the place at which the |
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property was purchased; |
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(5) the date and time of the sale; |
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(6) a description and the quantity of the property; |
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(7) the sales price of the property; |
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(8) the foreign country destination of the property, |
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which may not be the place of export; |
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(9) the date and time: |
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(A) at which the customs broker or authorized |
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employee watched the property cross the border of the United |
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States; or |
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(B) at which the customs broker or authorized |
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employee watched the property being placed on a common carrier for |
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delivery outside the territorial limits of the United States; [or |
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[(C) the property is expected to arrive in the |
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foreign country destination, as stated by the purchaser;] |
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(10) a declaration signed by the customs broker or an |
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authorized employee of the customs broker stating that: |
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(A) the customs broker is a licensed Texas |
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customs broker; and |
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(B) the customs broker or authorized employee |
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inspected the property and the original receipt for the property; |
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and |
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(11) an export certification stamp issued by the |
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comptroller. |
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SECTION 2. The changes in law made by this Act do not affect |
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tax liability accruing before the effective date of this Act. That |
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liability continues in effect as if this Act had not been enacted, |
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and the former law is continued in effect for the collection of |
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taxes due and for civil and criminal enforcement of the liability |
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for those taxes. |
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SECTION 3. This Act takes effect September 1, 2023. |