Was a properly completed Mexican Manifesto acceptable proof for a Texas sales-tax refund on exported goods worth less than $1,000?

Plain-English summary

A properly completed “Manifesto” was acceptable proof that goods valued below $1,000 were exported to Mexico.

The quantity and merchandise fields had to specifically describe the goods bought in Texas. The purchaser also had to give the seller a copy of the import documents rather than merely showing the documents to the seller.

Common questions

What value limit did the letter address? Goods valued at less than $1,000.

Could the merchandise description be general? No; it had to be very specific.

Was showing the seller the import document enough? No. The seller needed a copy.

Source

• STAR search: https://star.comptroller.texas.gov/search?doc_type_code=L&tax_type_code=SST
• Opinion: https://star.comptroller.texas.gov/view/9005L1020C07

Original ruling text

May 2, 1990

Dear *****:

Thank you for your letter dated April 24, 1990, concerning the
documentation that is required for obtaining a refund of sales tax
paid to suppliers of goods that were exported to Mexico.

A properly-completed "Manifesto" is acceptable proof of export to
Mexico of goods valued at less than $1,000. You should make
certain that the "cantidad de Mercancias" and the "Especificacion
de las Mercancias" describe the quantity and merchandise purchased
in Texas. The description must be very specific.

You must give the seller a copy of the import documents instead of
merely "showing them" the documents.

This opinion is based upon the facts you presented. If there are
additional or different facts, this opinion may change.

Please feel free to contact me if you have any additional
questions. You may write me, call toll free 1-800-252-5555 (ext.
3-4685) from anywhere in the United States or phone 512/463-4685.

Sincerely,

Julie Pesl
Tax Correspondence