Sec. 151.159. REFUNDS; IDENTIFICATION CARDS. (a) The comptroller in writing may authorize a customs broker to refund taxes collected under this chapter at export locations specified by the comptroller.
(b) The comptroller may issue an export identification card to a wholesaler or retailer. The card must contain the picture of the person to whom the card is issued. The comptroller may issue the card only if the wholesaler or retailer shows by clear and convincing evidence that the wholesaler or retailer is a citizen and resident of a foreign country and that any tangible personal property purchased in this state by the wholesaler or retailer is for export purposes only and is to be used or consumed outside the territorial limits of the United States. A wholesaler or retailer issued an export identification card may use the card only to facilitate the preparation of documentation by a customs broker under Section 151.307(b). The comptroller may require a wholesaler or retailer applying for an export identification card to submit any information in any form the comptroller determines is necessary and to pay a fee in an amount the comptroller determines is necessary to pay for the cost of issuing the card.
Added by Acts 1993, 73rd Leg., ch. 955, Sec. 1, eff. June 19, 1993.
Structure Texas Statutes
Subtitle E - Sales, Excise, and Use Taxes
Chapter 151 - Limited Sales, Excise, and Use Tax
Subchapter E. Resale and Exemption Certificates
Section 151.151. Resale Certificate
Section 151.152. Resale Certificate: Form
Section 151.153. Resale Certificate: Commingled Fungible Goods
Section 151.154. Resale Certificate: Liability of Purchaser
Section 151.155. Exemption Certificate
Section 151.1551. Registration Number Required for Timber and Certain Agricultural Items
Section 151.156. Tax-Free Purchases of Certain Exported Items
Section 151.157. Customs Brokers
Section 151.1575. Requirements Relating to Issuing Documentation Showing Exportation of Property
Section 151.158. Export Stamps