Texas 2025 - 89th Regular

Texas House Bill HB 3398

Voted on by House
 
Out of Senate Committee
 
Voted on by Senate
 
Governor Action
 
Bill Becomes Law
 

Caption

Relating to the requirements for issuance of export documentation by a customs broker for purposes of sales and use taxes.

Impact

The potential impact of HB 3398 on state laws includes increased clarity on the obligations of customs brokers, which may lead to improved efficiency in the export process. This clarification could reduce bureaucratic delays and improve compliance rates among businesses that are exporting goods. If enacted, the bill could also influence how other related state regulations are structured, creating a more unified standard for tax documentation in export transactions.

Summary

House Bill 3398 is focused on the requirements for the issuance of export documentation by customs brokers specifically for the purposes of sales and use taxes. The bill aims to clarify and streamline the processes that customs brokers must follow to ensure compliance with state tax regulations. By addressing export documentation practices, the legislation seeks to facilitate smoother transactions for businesses engaged in exporting goods, which is essential for maintaining robust international trade relations.

Contention

Notable points of contention surrounding HB 3398 may arise from concerns about the level of regulatory oversight on customs brokers and the potential burden placed on smaller businesses in terms of compliance. Some members of the legislative committee might argue that while the bill aims to simplify processes, it could inadvertently complicate tax compliance for smaller entities lacking the resources to navigate new requirements effectively. Therefore, discussions around HB 3398 may reflect a broader debate about finding the right balance between regulation and business facilitation.

Companion Bills

No companion bills found.

Previously Filed As

TX SF314

A bill for an act relating to the license application form for real estate brokers and salespersons, and brokerage agreement requirements. (Formerly SF 15.) Effective date: 07/01/2025.

TX SF0105

AN ACT relating to real estate brokers and salespersons; amending the definition of "customer" for purposes of real estate transactions and licensing provisions; amending the disclosures that are required when establishing a broker relationship; specifying applicability; and providing for an effective date.

TX HB87

Taxation; to exempt sales of deer feed from sales and use taxes

TX SB1309

Real estate brokers and salespersons; licensees engaged by buyers.

TX SB1309

Real estate brokers and salespersons; duties, licensees engaged by buyers.

TX HB1684

Real estate brokers and salespersons; duties, licensees engaged by buyers.

TX HB2162

Relating to the classification of certain sales of firearms as occasional sales for purposes of sales and use taxes.

TX S09088

Requires the registration of data brokers; imposes regulations upon data brokers; establishes a data deletion mechanism for consumers; imposes penalties upon data brokers for violations of the law.

TX HB134

Relating to the location at which certain sales are consummated for purposes of local sales and use taxes.

TX HB924

Relating to the location where certain sales are consummated for purposes of local sales and use taxes.

Similar Bills

CA SB1352

Property taxation: newly constructed: reconstructed property.

CA AB245

Property taxation: application of base year value: disaster relief.

CA SB1053

Property taxation: transfer of base year value: disaster relief.

CA SB603

An act to amend Section 69 of the Revenue and Taxation Code, relating to taxation, to take effect immediately, tax levy.

HI HB1398

Relating To Property.

HI HB1398

Relating To Property.

TX HB2011

Relating to the right to repurchase from a condemning entity certain real property for which ad valorem taxes are delinquent.