The requirements for issuance of export documentation by a customs broker for purposes of sales and use taxes

Texas House Bill 3398, introduced in the 2025-2026 legislative session, aims to establish specific requirements for customs brokers when issuing export documentation related to sales and use taxes. The bill seeks to ensure that export documentation accurately reflects transactions to prevent tax evasion and maintain compliance with state tax laws.

Supporters of HB3398 argue that the bill will enhance the integrity of export documentation, leading to more accurate tax reporting and reducing potential tax evasion. They believe that clear guidelines for customs brokers will streamline processes and ensure compliance with state tax regulations.

Critics of HB3398 express concerns that the additional requirements for customs brokers may increase administrative burdens and operational costs. They worry that these changes could slow down export processes and potentially deter businesses from engaging in international trade due to the added complexity.