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 which a customs broker or an authorized employee can certify that tangible personal property has been delivered outside the United States. Specifically, it allows documentation to be issued if the customs broker or employee either watches the property cross the U.S. border or observes it being placed on a common carrier for delivery outside the U.S. The previous requirement for the broker 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 names and addresses of the customs broker and purchaser, the sales price, and the foreign destination of the property. The changes made by this Act will not affect tax liabilities that accrued before its effective date of September 1, 2025, ensuring that previous laws remain in effect for the collection and enforcement of those taxes.

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