Texas Administrative Code

Texas Administrative Code

TITLE 34	PUBLIC FINANCE
PART 1	COMPTROLLER OF PUBLIC ACCOUNTS
CHAPTER 3	TAX ADMINISTRATION
SUBCHAPTER O	STATE AND LOCAL SALES AND USE TAXES
RULE §3.323	Imports and Exports

(5) In an audit, the auditor must be able to tie the export documents to the original taxable transaction. The seller must retain the original invoice of the sale. Cash register receipts and other records of the original taxable transaction that do not include a detailed, specific description of the items purchased are not sufficient to tie the export documents to the original taxable transaction. Refunds made pursuant to undocumented or improperly documented export exemptions will be assessed against the seller.

(f) Records. Please refer to §3.281 of this title (relating to Records Required; Information Required), §3.282 of this title (relating to Auditing Taxpayer Records), and §3.360 of this title (relating to Customs Brokers).

(g) Reports. Retailers are required to report the total amount of sales tax refunded for items exported beyond the territorial limits of the United States based on licensed customs broker certifications on a supplemental sales tax report prescribed by the comptroller at the same time and for the same reporting period as the retailer's state sales and use tax return.

Source Note: The provisions of this §3.323 adopted to be effective November 3, 1985, 10 TexReg 4127; amended to be effective February 19, 1990, 15 TexReg 658; amended to be effective January 1, 1993, 17 TexReg 7583; amended to be effective March 6, 1995, 20 TexReg 1270; amended to be effective January 3, 1996, 20 TexReg 11021; amended to be effective June 20, 2000, 25 TexReg 5915; amended to be effective April 13, 2005, 30 TexReg 2083