Bill Text: TX HB4079 | 2023-2024 | 88th Legislature | Introduced


Bill Title: Relating to the requirements for issuance of export documentation by a customs broker for purposes of sales and use taxes.

Spectrum: Partisan Bill (Republican 1-0)

Status: (Introduced - Dead) 2023-03-20 - Referred to Ways & Means [HB4079 Detail]

Download: Texas-2023-HB4079-Introduced.html
  88R13368 RDS-D
 
  By: Lozano H.B. No. 4079
 
 
 
A BILL TO BE ENTITLED
 
AN ACT
  relating to the requirements for issuance of export documentation
  by a customs broker for purposes of sales and use taxes.
         BE IT ENACTED BY THE LEGISLATURE OF THE STATE OF TEXAS:
         SECTION 1.  Sections 151.1575(a) and (b), Tax Code, are
  amended to read as follows:
         (a)  A customs broker licensed by the comptroller or an
  authorized employee of the customs broker may issue documentation
  certifying that delivery of tangible personal property was made to
  a point outside the territorial limits of the United States as
  required by Section 151.307(b)(2)(B) only if the customs broker or
  authorized employee:
               (1)  watches the property cross the border of the
  United States; or
               (2)  watches the property being placed on a common
  carrier for delivery outside the territorial limits of the United
  States[; or
               [(3)  verifies that the purchaser is transporting the
  property to a destination outside of the territorial limits of the
  United States by:
                     [(A)  examining a passport, laser visa
  identification card, or foreign voter registration picture
  identification indicating that the purchaser of the property
  resides in a foreign country;
                     [(B)  requiring that the documentation examined
  under Paragraph (A) have a unique identification number for that
  purchaser;
                     [(C)  requiring the purchaser to produce the
  property and the original sales receipt for the property;
                     [(D)  requiring the purchaser to state the foreign
  country destination of the property which must be the foreign
  country in which the purchaser resides;
                     [(E)  requiring the purchaser to state the date
  and time the property is expected to arrive in the foreign country
  destination;
                     [(F)  requiring the purchaser to state the date
  and time the property was purchased, the name and address of the
  place at which the property was purchased, the sales price and
  quantity of the property, and a description of the property;
                     [(G)  requiring the purchaser and the broker or an
  authorized employee to sign in the presence of each other a form
  prepared or approved by the comptroller:
                           [(i)  stating that the purchaser has
  provided the information and documentation required by this
  subdivision; and
                           [(ii)  that contains a notice to the
  purchaser that tangible personal property not exported is subject
  to taxation under this chapter and the purchaser is liable, in
  addition to other possible civil liabilities and criminal
  penalties, for payment of an amount equal to the value of the
  merchandise if the purchaser improperly obtained a refund of taxes
  relating to the property;
                     [(H)  requiring the purchaser to produce the
  purchaser's:
                           [(i)  Form I-94, Arrival/Departure record,
  or its successor, as issued by the United States Immigration and
  Naturalization Service, for those purchasers in a county not
  bordering the United Mexican States; or
                           [(ii)  air, land, or water travel
  documentation if the customs broker is located in a county that does
  not border the United Mexican States; and
                     [(I)  requiring the purchaser and the broker or an
  authorized employee, when using a power of attorney form, to
  attest, as a part of the form and in the presence of each other:
                           [(i)  that the purchaser has provided the
  information and documentation required by this subdivision; and
                           [(ii)  that the purchaser is on notice that
  tangible personal property not exported is subject to taxation
  under this chapter and the purchaser is liable, in addition to other
  possible civil liabilities and criminal penalties, for payment of
  an amount equal to the value of the merchandise if the purchaser
  improperly obtained a refund of taxes relating to the property].
         (b)  A customs broker licensed by the comptroller or an
  authorized employee of the customs broker may issue and deliver
  documentation under Subsection (a) at any time after the tangible
  personal property is purchased and the broker or employee completes
  the process required by Subsection (a).  The comptroller shall
  limit to six the number of receipts for which a single proof of
  export documentation may be issued under this section.  The
  documentation must include:
               (1)  the name and address of the customs broker;
               (2)  the license number of the customs broker;
               (3)  the name and address of the purchaser;
               (4)  the name and address of the place at which the
  property was purchased;
               (5)  the date and time of the sale;
               (6)  a description and the quantity of the property;
               (7)  the sales price of the property;
               (8)  the foreign country destination of the property,
  which may not be the place of export;
               (9)  the date and time:
                     (A)  at which the customs broker or authorized
  employee watched the property cross the border of the United
  States; or
                     (B)  at which the customs broker or authorized
  employee watched the property being placed on a common carrier for
  delivery outside the territorial limits of the United States; [or
                     [(C)  the property is expected to arrive in the
  foreign country destination, as stated by the purchaser;]
               (10)  a declaration signed by the customs broker or an
  authorized employee of the customs broker stating that:
                     (A)  the customs broker is a licensed Texas
  customs broker;  and
                     (B)  the customs broker or authorized employee
  inspected the property and the original receipt for the property;
  and
               (11)  an export certification stamp issued by the
  comptroller.
         SECTION 2.  The changes in law made by this Act do not affect
  tax liability accruing before the effective date of this Act. That
  liability continues in effect as if this Act had not been enacted,
  and the former law is continued in effect for the collection of
  taxes due and for civil and criminal enforcement of the liability
  for those taxes.
         SECTION 3.  This Act takes effect September 1, 2023.
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