34 Tex. Admin. Code § 3.358 - Maquiladoras
(a) Maquiladora enterprise. Maquiladora
enterprise means a business entity chartered by the government of the United
Mexican States and authorized by that government to make duty-free imports of
raw materials, component parts, or other property into Mexico to be used in
manufacturing, processing, or assembling items by the business entity in Mexico
primarily for export from Mexico.
(b) Maquiladora permits.
(1) Any maquiladora enterprise wishing to
make tax-free purchases in Texas for export to Mexico may apply to the
comptroller for a maquiladora export permit.
(2) The applicant must provide copies of
their maquiladora authorization form issued by the Mexican Secretaria De
Comercio Y Fomento Industrial showing the number by which they are listed in
the registry of in-bond companies. They must also post any bond or security the
comptroller may require.
(3) When
the application is complete, the comptroller will issue at no charge a numbered
maquiladora export permit which will be valid until canceled by either the
maquiladora enterprise or the comptroller.
(c) Security required. The comptroller may
require a maquiladora enterprise to post a bond or other security in the amount
the comptroller considers reasonable to ensure the payment of state and local
sales and use taxes.
(d) Permit
cancellation.
(1) The comptroller may suspend
or revoke a maquiladora export permit to make tax-free purchases under this
section without notice for good cause. Examples of acts which will be
considered good cause to suspend a permit include failure to provide an updated
maquiladora authorization form or other records upon request, to post a
required bond, or to file returns and pay all tax due in a timely
fashion.
(2) Any enterprise whose
maquiladora authorization is canceled or not renewed by the Mexican Secretaria
De Comercio Y Fomento Industrial must immediately notify the comptroller to
cancel their maquiladora export permit.
(3) Any enterprise whose maquiladora export
permit is either voluntarily forfeited or canceled by action of the
comptroller's office must immediately notify in writing all persons to whom
they have issued a maquiladora exemption certificate advising that the
exemption certificate issued to them pursuant to the maquiladora export permit
is no longer valid.
(e)
Tax-free purchases. A maquiladora export permit holder may make tax-free
purchases of goods for export to Mexico. To claim the exemption, the purchaser
must give the supplier:
(1) a blanket
maquiladora exemption certificate; and
(2) a copy of their maquiladora export permit
issued by the comptroller of public accounts.
(f) Records. An applicant for a maquiladora
export permit must agree to retain records in accordance with §
3.281 of this title (relating to
Records Required; Information Required) and §
3.323(c)(1) of
this title (relating to Imports and Exports). The records must establish
whether the items purchased by them were actually exported to Mexico.
(1) Records may be kept in either the United
States or Mexico, but the applicant must agree to make them available in Texas
upon request.
(2) Records must be
kept for four years, unless the comptroller authorizes in writing a shorter
retention period.
(g)
Reports.
(1) Each person holding a
maquiladora export permit must file a report of its tax-free purchases and pay
the tax required under the Tax Code, §
151.101, for any goods used
or consumed in Texas. Items may be stored in this state prior to export to
Mexico without incurring a tax liability.
(2) Reports required under this section must
be filed on a quarterly basis on a form prescribed by the comptroller and must
include any payment due. Reports must be postmarked by the 20th day of month
following the end of the calendar quarter unless that day falls on a Saturday,
Sunday, or holiday, in which case the report must be postmarked by the next
business day.
(3) Payments made
after the due date will incur a 5.0% penalty for the first 1-30 days that the
payment is late. An additional 5.0% penalty will be assessed for payments that
are made 31-60 days late. Interest at a rate of 10% will begin to accrue as of
the 61st day after the due date and will continue until payment is
made.
(h) Sales. A
maquiladora enterprise that sells taxable items, including used equipment, in
this state must obtain a sales tax permit and collect and remit tax on the
transaction. A maquiladora enterprise may not make a tax-free occasional sale
in this state unless the sale is qualified under §
3.316(d) or (e)
of this title (relating to Occasional Sales). If a maquiladora makes a sale and
claims it is exempt under §
3.316(d) or (e)
of this title (relating to Occasional Sales), he must provide the purchaser
with a statement to that effect.
(i) Form of certificate. A maquiladora
exemption certificate must be substantially in the form set out as follows.
Notes
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