Ezel / Tax Rulings / TX
TX 8901L0913G14 Sales and/or Use Tax (State,Local,MTA) 1989-01-06

Could a licensed customhouse broker use part-time employees to witness exports to Mexico and complete Texas export certifications?

Short answer: Yes, if they were salaried, held power of attorney for that purpose, and had U.S. Customs approval. Commission workers still could not certify exports.

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This page answers the general question as of 1989. Ezel answers yours, under current Texas tax law, with citations.

Currency note: this ruling is from 1989
Subsequent statutory amendments, regulation changes, court decisions, or later rulings may have changed the analysis. Treat this page as historical context, not current tax advice. Verify current law before relying on any specific rule, rate, or position mentioned here.
Disclaimer: This is an official Texas Comptroller of Public Accounts letter published on the State Tax Automated Research (STAR) system. Letters on STAR can be the basis of a detrimental reliance claim only for the taxpayer to whom the letter was directly issued (see 34 Tex. Admin. Code Rules 3.1 and 3.10); documents on STAR may no longer represent current policy even if not marked superseded. Taxpayer-identifying details are redacted. This summary is informational only and is not legal or tax advice. Consult a licensed Texas tax professional about your specific situation.
About this page: The plain-English summary, reader guidance, and Q&A below were written by Ezel based on the official state tax ruling. The original ruling (linked on this page) is the authoritative source for any reliance.

Plain-English summary

Texas changed its policy on who could witness goods entering Mexico and complete the state's Licensed Custom Broker's Export Certification. Effective immediately, a licensed U.S. customhouse broker could use either full-time or part-time salaried employees.

The employee had to hold power of attorney for that purpose and be approved by U.S. Customs. A person working for the broker on commission still could not certify exports for Texas sales-tax purposes.

Common questions

Could a part-time employee certify an export? Yes, if salaried and otherwise qualified.

What qualifications did the letter require? Power of attorney for the task and U.S. Customs approval.

Could a commission worker certify exports? No.

Source

Original ruling text

COMPTROLLER OF PUBLIC ACCOUNTS
STATE OF TEXAS
AUSTIN, TEXAS 78774

January 6, 1989

Dear ***:

I just want to take a minute to let you know about a sales tax
policy change that will affect some of your members.

For several years we have limited Customshouse Brokers as to whom
they could delegate their authority to certify exports for sales
tax purposes. other than the broker himself, only a full-time
employee could be eligible to witness goods entering Mexico and
complete the State of Texas, "Licensed Custom Broker's Export
Certification."

Effective immediately, a licensed U.S. Customshouse Broker, may
use either full or part time salaried employees to witness goods
being transported into Mexico and certify their export. The
employee must have been given a power of attorney for that purpose
and have been approved by U.S. Customs. However, an individual
working for a broker on commission will still not be able to
certify exports for sales tax purposes.

I hope you will share this information with your members.

If you have any questions or need more information, please feel
free to call me toll free at 800-531-5441. My direct line number
is 512-463-4680.

Sincerely
Al Van Allen
Taxability Section
Legal Services Division

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