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

HB 3398 amends Texas tax law to require customs brokers to verify exports before issuing documentation for sales and use tax purposes. It directly affects customs brokers and businesses selling tangible personal property that is exported outside the U.S. The key change requires brokers to either physically watch goods cross the border or observe them loaded onto a carrier for export outside the U.S. This replaces previous verification methods, ensuring brokers confirm actual export before certifying tax-exempt status.