89th Legislature

HB 3398

Principle Criteria
Free Enterprise
Property Rights
Personal Responsibility
Limited Government
Individual Liberty
Digest
HB 3398 amends requirements for customs brokers issuing export documentation for sales and use tax exemptions. The bill removes the option for customs brokers to certify exports based on a purchaser’s documentation, requiring brokers or authorized employees to physically observe goods crossing the border or being placed on a common carrier. These changes aim to tighten oversight and prevent tax fraud by eliminating reliance on customer-provided proof of exportation​.
Author
J. M. Lozano