Texas Administrative Code › Title 34 - PUBLIC FINANCE › Part 1 - COMPTROLLER OF PUBLIC ACCOUNTS › Chapter 3 - TAX ADMINISTRATION › Subchapter O - STATE AND LOCAL SALES AND USE TAXES › Section 3.360 - Customs Brokers

Current through Reg. 49, No. 28; July 12, 2024
(a) Definitions.
				  The following words and terms, when used in this section, shall have the
				  following meanings, unless the context clearly indicates otherwise.
(1) Authorized employee--A person who is
				  authorized by their employer to perform customs transactions or related
				  services on behalf of the employer, is compensated by the employer with a
				  regular salary or wages, is under the direct control and supervision of the
				  employer, and from whose salary or wages the employer is required to and
				  actually does deduct and withhold a tax under federal law. This definition
				  applies to employees of customs brokers and employees of verification
				  contractors.
(2) Certification
				  identification number--The number generated by the comptroller's website used
				  to prepare export certification forms as described in subsection (k) of this
				  section.
(3) Licensed customs
				  broker--A person who is licensed by the United States Customs and Border
				  Protection to act as a customs broker and who holds a Texas Customs Broker
				  License issued by the comptroller as provided for in this section.
(4) Original receipt--The final documentation
				  of a sale provided by the retailer at the time of purchase or when purchased
				  items are received. An original receipt may be in either physical or electronic
				  format, but may not be a record such as a duplicate, reprint, or copy used by
				  the retailer for internal purposes.
(5) Purchaser Identification Number--A number
				  issued by a purchaser's country of residence for purposes of identification.
				  For example, a purchaser from the United Mexican States may have as a purchaser
				  identification number either a "Registro Federal de Contribuyente" or "Registro
				  Federal de Causante" (collectively "RFC"), or a "Clave Unica de Registro de la
				  Población" (Unique Code to Register the Population or "CURP").
(6) Total value of property--The sales price,
				  as shown on original receipts and invoices, of all property for which a
				  licensed customs broker issued export certification forms during a calendar
				  quarter.
(7) Total amount of tax on
				  property--The total amount of all Texas state and local sales and use taxes
				  paid on property for which a licensed customs broker issued export
				  certification forms during a calendar quarter.
(8) Total amount of tax refunded--The total
				  amount of all Texas state and local sales and use taxes that retailers refunded
				  to a customs broker during a calendar quarter.
(9) Verification contractor--An independent
				  contractor who, for consideration and under a written contract with a licensed
				  customs broker, monitors the export of property on behalf of a licensed customs
				  broker as provided in subsection (b)(1) of this section. Unless the context
				  clearly indicates otherwise, all references in this section to a verification
				  contractor include an authorized employee of a verification
				  contractor.