Texas Tax Code

§ 151.1575 — REQUIREMENTS RELATING TO ISSUING DOCUMENTATION SHOWING EXPORTATION OF PROPERTY

TX § 151.1575Title 2. STATE TAXATION · Part E. SALES, EXCISE, AND USE TAXES · Ch. 151. LIMITED SALES, EXCISE, AND USE TAX · Art. E. RESALE AND EXEMPTION CERTIFICATES

Statute text

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(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;

(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;

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Legislative history

Acts 2011, 82nd Leg., R.S., Ch. 904 (S.B. 776), Sec. 2, eff. September 1, 2011.