[-MaTTi-]

Alkuperäinen kirjoittaja -MaTTi-

Lähetin mailia Texasiin ja kysyin et kuis ulkomaalaiset yksityiset. Katotaan vastaisko kukaan.

Vastashan ne viime viikolla:

Thank you for your inquiry about sales tax exemptions on exporting tires. We are pleased to be of assistance.

In response, we are sending you a general information letter under Rule 3.1, Private Letter Rulings and General Information Letters.

Response:

Sales Tax Rule 3.323, Imports and Exports, addresses your question.

When the buyer takes possession of items in Texas, the buyer must provide proof of export to receive sales tax exemption or to request a refund of tax paid. For exporting items outside of the United States, these documents include:

· A copy of the original airway, ocean, or railroad bill of lading issued by a licensed carrier (i.e., air, ocean, or rail freight forwarder) that describes the property being exported and a copy of the air, ocean, or rail freight forwarder's receipt if the carrier takes possession of the property in Texas;
· A licensed customs broker certification that the purchased items will be exported outside the U.S.;
· Formal entry documents from the country of destination showing that the property was imported into a country other than the U.S.; or
· A bill of lading showing the seller as consignor, the buyer as consignee, and a delivery point outside the U.S. territorial limits. See Rule 3.323 (c).

Note: A seller must charge Texas sales tax if not provided with sufficient proof of export.

Sales Tax Refund

If proof of export is not given at the time of purchase, the retailer must collect sales tax. Once the items are exported, the purchaser can provide the acceptable proof of export and request a sales tax refund. The retailer can either issue a refund or provide Form 00-985, Assignment of Right to Refund, which allows the purchaser to contact our office directly to request any qualifying tax refund. See Rule 3.325 (a), Refunds and Payments Under Protest.

The Comptroller’s Texas Taxes webpage has additional tax information, including rules, statutes, publications, and frequently asked questions at comptroller.texas.gov/taxes/a-to-z.php.

We hope this information is helpful. Please email us and reference the general information letter number indicated above if you have any questions about our response at comptroller.texas.gov/web-forms/tax-help/.

Our goal is to provide you with prompt, professional service. Please take a moment to complete our online survey.


Regards,

Tax Policy
Texas Comptroller of Public Accounts