House Bill No. 3398 amends the Texas Tax Code regarding the issuance of export documentation by customs brokers for sales and use tax purposes. The bill modifies the requirements under Sections 151.1575(a) and (b) by allowing customs brokers or their authorized employees to issue documentation certifying the delivery of tangible personal property to a point outside the U.S. if they either watch the property cross the border or observe it being placed on a common carrier for delivery. The previous requirement for brokers to verify various details about the purchaser and the property, including examining identification and requiring multiple attestations, has been removed.

Additionally, the bill stipulates that customs brokers may issue documentation at any time after the property is purchased, with a limit of six receipts for which a single proof of export documentation can be issued. The required documentation must include specific details such as the broker's information, the purchaser's details, and a signed declaration from the broker confirming their licensing and inspection of the property. The changes will take effect on September 1, 2025, and do not affect any tax liabilities that accrued before this date.

Statutes affected:
Introduced: Tax Code 151.1575 (Tax Code 151)