How could a purchaser prove goods were exported to Mexico and obtain a refund of Texas sales tax paid to the seller?

Plain-English summary

A purchaser asked the Comptroller to refund sales tax paid to a seller on goods allegedly exported to Mexico. The Comptroller said a passport and driver's license did not prove export. The purchaser could provide a Mexican customs pedimento de importaciones showing that the property was imported into Mexico, or use another proof method listed in Rule 3.323(c).

Because the purchaser paid the tax to the seller rather than directly to the Comptroller, the refund request had to go to the seller. After receiving proof that the goods entered Mexico within 30 days after purchase, the seller could refund the tax and then seek its own refund from the Comptroller.

What this means for you

An export claim required transaction-specific proof that the purchased property actually left Texas. Identity and travel documents alone did not establish that the goods were exported.

Common questions

Did a passport and driver's license prove export? No.

What document did the letter identify as acceptable proof? A Mexican customs pedimento showing importation into Mexico.

Who had to refund the purchaser? The seller that collected the tax.

What timing did the letter require? Proof that the items were imported into Mexico within 30 days after purchase.

Citations and references

• 34 Tex. Admin. Code Rule 3.323(c) — proof-of-export methods

Source

• STAR search: https://star.comptroller.texas.gov/search?doc_type_code=L&tax_type_code=SST
• Opinion: https://star.comptroller.texas.gov/view/9104L1098B01

Original ruling text

COMPTROLLER OF PUBLIC ACCOUNTS
STATE OF TEXAS
AUSTIN, 78774

JOHN SHARP
Comptroller April 1, 1991

Dear ** :

I received your letter requesting a refund of sales tax that you
paid to COMPANY X.

The Comptroller's office cannot refund the sales tax that you
paid for the following reasons. You must provide proof that the
items that you purchased were exported from Texas into Mexico.
The copy of your passport and driver's license do not prove this.

In order to obtain a refund of sales tax that you paid, you may
send a copy of the "pedimento de importaciones" issued by Mexican
custom officials showing that the property was imported into
Mexico. Section (c) of the enclosed Rule 3.323-Imports and
Exports lists other ways that proof of export may be shown.

You must send your refund request to the seller not to the
Comptroller's office, because you did not pay the tax directly to
the Comptroller. After you have provided proof that the items
were imported into Mexico within thirty days after the date of
purchase, the seller can refund the tax to you. After the seller
refunds the tax, he can request a refund from the Comptroller's
office.

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 from
anywhere in the United States or phone 512/463-0040.

Sincerely,
Julie Pesl
Tax Administration Division