(a) Definitions. The following words and terms, when
used in this section, shall have the following meanings, unless the
context clearly indicates otherwise.
(1) Authorized employee--A person who is authorized
by their employer to perform customs transactions or related services
on behalf of the employer, is compensated by the employer with a regular
salary or wages, is under the direct control and supervision of the
employer, and from whose salary or wages the employer is required
to and actually does deduct and withhold a tax under federal law.
This definition applies to employees of customs brokers and employees
of verification contractors.
(2) Certification identification number--The number
generated by the comptroller's website used to prepare export certification
forms as described in subsection (k) of this section.
(3) Licensed customs broker--A person who is licensed
by the United States Customs and Border Protection to act as a customs
broker and who holds a Texas Customs Broker License issued by the
comptroller as provided for in this section.
(4) Original receipt--The final documentation of a
sale provided by the retailer at the time of purchase or when purchased
items are received. An original receipt may be in either physical
or electronic format, but may not be a record such as a duplicate,
reprint, or copy used by the retailer for internal purposes.
(5) Purchaser Identification Number--A number issued
by a purchaser's country of residence for purposes of identification.
For example, a purchaser from the United Mexican States may have as
a purchaser identification number either a "Registro Federal de Contribuyente"
or "Registro Federal de Causante" (collectively "RFC"), or a "Clave
Unica de Registro de la Población" (Unique Code to Register
the Population or "CURP").
(6) Total value of property--The sales price, as shown
on original receipts and invoices, of all property for which a licensed
customs broker issued export certification forms during a calendar
quarter.
(7) Total amount of tax on property--The total amount
of all Texas state and local sales and use taxes paid on property
for which a licensed customs broker issued export certification forms
during a calendar quarter.
(8) Total amount of tax refunded--The total amount
of all Texas state and local sales and use taxes that retailers refunded
to a customs broker during a calendar quarter.
(9) Verification contractor--An independent contractor
who, for consideration and under a written contract with a licensed
customs broker, monitors the export of property on behalf of a licensed
customs broker as provided in subsection (b)(1) of this section. Unless
the context clearly indicates otherwise, all references in this section
to a verification contractor include an authorized employee of a verification
contractor.
(b) Certification of exports. Only a licensed customs
broker or an authorized employee of a licensed customs broker may
fully or partially prepare, issue, and/or sign a valid export certification
form as provided for in this section and in §3.323 of this title
(relating to Imports and Exports). A retailer who receives documentation
that is valid under this section certifying that delivery was made
to a point outside of the territorial limits of the United States
should refer to §3.323(e) of this title for information regarding
refunds. A licensed customs broker, or an authorized employee of the
customs broker, may issue an export certification form only if the
customs broker or authorized employee:
(1) personally witnesses, or a verification contractor
personally witnesses, the transportation of property across the border
of the United States;
(2) personally witnesses the property being placed
on a common carrier for delivery outside the territorial limits of
the United States; or
(3) verifies by performing all of the following actions
that the purchaser is transporting the property to a destination outside
of the territorial limits of the United States:
(A) examines a passport, laser visa identification
card, or picture foreign voter registration identification that proves
that the purchaser of the property resides in a foreign country;
(B) requires that the documentation examined under
subparagraph (A) of this paragraph have a unique purchaser identification
number for that purchaser;
(C) requires that the purchaser produce the property
and the original receipt for the property so the customs broker or
authorized employee can verify that the property is the same property
as described in the purchaser's original receipt. The comptroller
shall limit to six the number of original receipts for which a single
proof of export documentation may be issued under this section;
(D) requires that the purchaser state the foreign country
of destination, which must be the foreign country in which the purchaser
resides, the date and time the property is expected to arrive in the
foreign country destination, the date and time the property was purchased,
the name and address of the retailer from whom the purchaser bought
the property, the sales price and quantity of the property, and a
description of the property;
(E) requires that the purchaser and the customs broker
or an authorized employee sign in the presence of each other a form
prepared or approved by the comptroller:
(i) that states the purchaser has provided the information
and documentation required in this paragraph;
(ii) that states "Providing false information to a
customs broker is a Class B misdemeanor" clearly on the form; and
(iii) that contains a notice to the purchaser that
property not exported to a foreign country is subject to Texas sales
and use tax and the purchaser is liable for payment of an amount equal
to the value of the property, as well as other possible civil liabilities
and criminal penalties, if the purchaser improperly obtains a refund
of taxes relating to the property;
(F) requires that the purchaser produce the following
travel documentation for inspection by the customs broker or authorized
employee:
(i) if the purchase was made in a county that does
not border the United Mexican States, the purchaser's Form I-94, Arrival/Departure
record, or its successor, as issued by the United States Customs and
Border Protection; or
(ii) if the customs broker is located in a county that
does not border the United Mexican States, the purchaser's travel
documentation, e.g., airline or bus ticket; and
(G) requires the purchaser and the customs 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 paragraph; 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;
(4) circles, and writes or states "exported" next to,
each item to be exported on purchaser's original receipt; and
(5) if the property is verified in accordance with
paragraph (3)(C) of this subsection at a time not contemporaneous
with the issuance of the certification of export, the customs broker
or an authorized employee, in addition to writing or stating "exported"
next to each item to be exported on purchaser's original receipt,
must write or state on each original receipt the date and time the
property was verified for export, as well as the full printed name
of the person making the verification.
(c) Texas Customs Broker License; prerequisites. A
person may apply to the comptroller for a Texas Customs Broker License,
which is a license to issue export certification forms for the purpose
of claiming exemption from Texas sales and use taxes. To obtain a
license, a person must:
(1) be currently licensed by the United States Customs
and Border Protection to act as a customs broker;
(2) submit an application in the form prescribed by
the comptroller;
(3) pay an annual license fee of $300 for each place
of business from which the customs broker intends to issue export
certification forms;
(4) post a bond or security as required in subsection
(h) of this section; and
(5) be current in payment of all taxes and fees administered
by the comptroller.
(d) Form of application. The comptroller will prescribe
an application form for a Texas Customs Broker License, which must
include or be accompanied by the following:
(1) a copy of the applicant's license to act as a customs
broker issued by the United States Customs and Border Protection;
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