Terms and Conditions

Preamble and Acceptance of Terms

These Mobile App Terms and Conditions ("App Terms") constitute a legally binding agreement between you ("User," "you," or "your") and cacao.tax, LLC ("cacao.tax," "we," "us," or "our"), a Texas limited liability company, governing your access to and use of the cacao.tax mobile application (the "App") and the services accessible through it. These App Terms supplement the cacao.tax General Service Terms and Conditions ("General Terms"), which govern all services including in-location services. In the event of any conflict between these App Terms and the General Terms with respect to App-specific matters, these App Terms govern.

BY DOWNLOADING, INSTALLING, ACCESSING, OR USING THE APP, YOU ACKNOWLEDGE THAT YOU HAVE READ, UNDERSTOOD, AND AGREE TO BE BOUND BY THESE APP TERMS IN THEIR ENTIRETY. IF YOU DO NOT AGREE, YOU MUST NOT ACCESS OR USE THE APP.

APPLE, INC. IS NOT A PARTY TO THESE APP TERMS AND BEARS NO OBLIGATION OR LIABILITY WITH RESPECT TO THE APP OR THE SERVICES. ANY CLAIM ARISING FROM USE OF THE APP IS SOLELY BETWEEN YOU AND CACAO.TAX, NOT APPLE.

Important Disclaimers

1. The App provides ancillary informational and administrative tools in connection with the Texas Sales and Use Tax refund process.
2. A SEED Request issued through the App is an internal informational evaluation only. It does NOT verify documents or merchandise, does NOT guarantee eligibility for any tax refund, and does NOT constitute official export certification.
3. Physical verification of merchandise and documentation, and the issuance of the Sales Tax Exemption Export Certificate, are performed exclusively in person at a cacao.tax location and cannot be performed through the App.

Section 1, App-Based Services

1.1 SEED Request Service

A SEED (Systematic Eligibility & Evaluation Determination) Request is an internal review conducted by cacao.tax to assess the potential scope of a Texas Sales and Use Tax refund claim based on information and documentation submitted through the App. Upon completion, cacao.tax issues a complimentary, non-binding evaluation describing what a refund claim could hypothetically entail if a valid Texas Export Certification process were independently completed at a cacao.tax location.

A SEED Request does not verify documents or merchandise; does not guarantee refund eligibility; does not constitute an official export certification, export compliance determination, or legal or tax advice; and does not confer any legal rights upon the User.

1.2 Tax Refund Status Tracking

Where a User has completed a valid Texas Export Certification process at a cacao.tax in-location visit, and a Sales Tax Exemption Export Certificate has been issued, the App may be used to track the status and progress of the resulting refund claim. This tracking feature is informational only and is provided as a convenience to the User.

1.3 Payment Receipt and Fund Management

Where cacao.tax has collected tax refund funds to which a User is entitled (following a completed in-location service and execution of the Power of Attorney), the App provides a secure interface through which the User's allocated share, after deduction of applicable service fees, is made available for transfer to the User's designated bank account or payment processor.

1.4 Relationship to In-Location Services

The App-based services are supplementary to, and do not replace, the in-location services described in the General Terms. cacao.tax does not perform, through the App, the physical verification of merchandise or documentation or any step of the official Texas export certification process.

Section 2, Account Registration and Security

2.1 Age and Eligibility

The App is intended exclusively for adults who have reached the age of majority in their jurisdiction of residence, and in no event for persons under eighteen (18) years of age. cacao.tax does not knowingly collect personal information from children under thirteen (13).

2.2 Account Registration

To access the Services, you must register for an account and agree to:

• Provide accurate, complete, and current information as prompted during registration;
• Maintain and update your account information to keep it accurate;
• Register for no more than one (1) account; and
• Not register for a new account if a prior account has been suspended or terminated.

2.3 Account Security

You are solely responsible for maintaining the confidentiality of your account credentials and for all activity occurring under your account. You agree not to share your login credentials with any third party. If you suspect unauthorized access, notify cacao.tax immediately at [email protected].

Section 3, Account Deletion

PLEASE READ THIS SECTION IN FULL BEFORE DELETING YOUR ACCOUNT. ACCOUNT DELETION IS PERMANENT, IRREVERSIBLE, AND HAS SIGNIFICANT FINANCIAL CONSEQUENCES WITH RESPECT TO ANY PENDING OR FUTURE REFUND ENTITLEMENTS.

3.1 How to Delete Your Account

You may initiate account deletion at any time through either of the following channels:

• In-App: Settings > Account > Delete Account
• By written request: [email protected] (identity verification required before processing)

The in-app deletion flow will verify your identity, present a clear summary of the consequences described in this Section, and require a final confirmation before permanent deletion is executed. You will receive confirmation upon completion.

3.2 What Is Deleted When You Delete Your Account

Upon confirmed account deletion, the following data is permanently and irreversibly erased from cacao.tax's active systems:

• All unprocessed SEED Request submissions and associated receipt and documentation data;
• All pending tax exemption certificate issuance requests that have not yet been completed, including all associated merchandise, documentation, and eligibility data;
• All refund tracking records, whether relating to refunds already collected from retailers or the Texas Comptroller of Public Accounts, or to refunds that remain pending collection, including all status data, correspondence, and associated records linked to your account;
• All funds collected by cacao.tax on your behalf that have not yet been transferred to an external bank account, payment processor, or other destination, such funds are forfeited upon deletion and become the sole property of cacao.tax; and
• Your personal identifying information linked to your account in cacao.tax's active database, including your email address, phone number, account credentials, and associated contact data.

3.3 What Is Retained After Account Deletion, Mandatory Legal Records

cacao.tax is subject to mandatory record-keeping obligations under applicable Texas law, regulation, and rules governing licensed customs broker operations. Certain records must be retained by cacao.tax regardless of any account deletion request, including:

• The transactional records of any Texas Sales Tax Exemption Export Certificates already issued prior to deletion, in the form and for the period required by applicable Texas and federal law;
• Customs broker transaction logs, verification records, and certification documentation required to be maintained under applicable Texas regulation;
• Records of refund claims filed, amounts collected, and disbursements made, for audit, compliance, and governmental reporting purposes; and
• Executed Powers of Attorney, for such period as required by law or necessary to support ongoing legal proceedings.

These records are retained solely to satisfy legal and regulatory obligations. They do not entitle cacao.tax to identify or contact you, and they do not preserve your entitlement to any refund proceeds, as described in Section 3.4.

3.4 Forfeiture of Refund Entitlement Upon Account Deletion

BY DELETING YOUR ACCOUNT, YOU PERMANENTLY AND IRREVOCABLY FORFEIT YOUR ENTITLEMENT TO ALL REFUND PROCEEDS ASSOCIATED WITH YOUR ACCOUNT, INCLUDING:

• FUNDS THAT HAVE ALREADY BEEN COLLECTED BY CACAO.TAX FROM RETAILERS OR THE TEXAS COMPTROLLER OF PUBLIC ACCOUNTS, AND THAT HAVE BEEN ALLOCATED TO YOUR ACCOUNT IN CACAO.TAX'S INTERNAL LEDGER, BUT THAT HAVE NOT YET BEEN TRANSFERRED TO AN EXTERNAL BANK ACCOUNT, PAYMENT PROCESSOR, OR OTHER DESTINATION DESIGNATED BY YOU, SUCH FUNDS BECOME THE SOLE AND EXCLUSIVE PROPERTY OF CACAO.TAX UPON DELETION;
• REFUND AMOUNTS THAT REMAIN PENDING COLLECTION FROM RETAILERS OR THE TEXAS COMPTROLLER OF PUBLIC ACCOUNTS UNDER EXPORT CERTIFICATES ISSUED PRIOR TO DELETION, INCLUDING YOUR RIGHT TO PURSUE, FOLLOW UP ON, OR RECEIVE ANY PROCEEDS FROM THOSE OUTSTANDING TRANSACTIONS; AND
• ANY FUTURE REFUND AMOUNTS THAT MAY BE COLLECTED BY CACAO.TAX UNDER PREVIOUSLY ISSUED CERTIFICATES AT ANY TIME FOLLOWING DELETION.

The mechanism by which this forfeiture operates is as follows. cacao.tax maintains an internal ledger through which refund proceeds, once collected, are allocated to identifiable client accounts prior to disbursement. Upon account deletion, your personal identifying information, including email address, phone number, and account credentials, is removed from cacao.tax's active database. This removal severs the link between your identity and any internal ledger allocations or outstanding certificate transactions associated with your account. Because cacao.tax can no longer identify the client to whom collected funds were allocated or to whom pending refund proceeds would be owed, those funds cannot lawfully be disbursed to you and become the sole property of cacao.tax.

BEFORE DELETING YOUR ACCOUNT, CACAO.TAX STRONGLY RECOMMENDS THAT YOU:

• Verify that you have no funds allocated in your cacao.tax profile that have not yet been transferred to an external bank account or payment processor. Any such allocated, untransferred funds will be permanently forfeited upon deletion.
• Verify that you have no pending refund collections, that is, tax refund claims that cacao.tax has not yet collected from retailers or the Texas government on your behalf. By deleting your account, you irrevocably forfeit your right to follow up on, pursue, or receive proceeds from those outstanding transactions.

cacao.tax is not liable for any financial loss arising from a client-initiated account deletion, including the forfeiture of allocated funds or outstanding refund entitlements. Temporary deactivation of your account is not the same as deletion. Account deletion is permanent and cannot be undone or reversed.

Section 4, Device Permissions

4.1 Camera Access

The App may request access to your device's camera in order to allow you to photograph purchase receipts and identity documents for submission in connection with a SEED Request or refund claim. Camera access is optional: you may upload images from your photo library or use other submission methods if you choose not to grant camera permission.

When the App requests camera access, you will see the standard iOS system permission prompt. You may choose to allow or deny this request. If you deny camera access, the App will not redirect you to the device Settings app. Instead, a notification will inform you that camera access is unavailable for that feature and explain how to enable it through Settings at your own option. Denying camera permission will not prevent you from using other features of the App. Any contextual message that appears before a permission prompt will use neutral button labels such as "Continue" or "Next."

4.2 Photo Library

If you choose to upload images from your photo library rather than using the camera, the App may request access to your photo library. The same principles apply: access is optional, and denial will not prevent use of other App features.

4.3 Notifications

The App may request permission to send push notifications for account alerts, SEED Request status updates, and refund tracking updates. You may grant or deny this permission at any time through your device Settings. Certain security and account-critical notifications are required while your account is active but will be limited to operationally necessary communications only.

Section 5, Information Collected Through the App

5.1 Information You Provide

In connection with your use of the App, cacao.tax collects information you provide directly, including identity and contact information, travel and eligibility information, purchase and receipt information, identity verification documentation (including passport copies where submitted), payment and banking information for refund receipt, and optional profile information.

5.2 Automatically Collected Information

cacao.tax may collect certain technical information automatically, including device identifiers, operating system information, App usage data, and log data, for the purposes of App functionality, security, and service improvement.

5.3 Camera and Document Processing

Images captured or uploaded through the App may be processed using optical character recognition (OCR) or similar technology to extract receipt and document data necessary to provide the Services. You are responsible for reviewing all processed information for accuracy and reporting errors through the in-app correction feature or by contacting [email protected].

5.4 Privacy Policy

For a complete description of cacao.tax's data practices, please refer to the cacao.tax Mobile App Privacy Policy, which is incorporated into these App Terms by reference. In the event of conflict between these App Terms and the Privacy Policy regarding data practices, the Privacy Policy governs.

Section 6, User Obligations and Prohibited Conduct

6.1 Accuracy of Submitted Information

You represent and warrant that all information and documentation you submit through the App is truthful, accurate, complete, authentic, and your own documentation or documentation you are legally authorized to submit.

6.2 Prohibited Conduct

In connection with your use of the App, you agree not to:

• Violate any applicable law, regulation, or treaty;
• Submit false, altered, fabricated, or fraudulent receipts, identity documents, or other materials;
• Submit receipts for merchandise not purchased by you personally for non-commercial purposes or for merchandise subsequently returned;
• Impersonate any person or entity or misrepresent your identity;
• Access or attempt to access another User's account without authorization;
• Circumvent, disable, or interfere with any security feature of the App;
• Use automated tools, bots, scrapers, or data-mining programs in connection with the Services;
• Resell, sublicense, or commercially exploit the App or the Services; or
• Engage in any conduct cacao.tax determines, in its reasonable discretion, to be fraudulent or abusive.

Section 7, Intellectual Property

7.1 cacao.tax Content

All content within the App and the Services, including text, graphics, logos, designs, and software, is the property of cacao.tax or its licensors and is protected under applicable intellectual property laws.

7.2 Limited License

Subject to your continued compliance with these App Terms, cacao.tax grants you a limited, personal, non-exclusive, non-transferable, revocable license to access and use the App on your iOS device solely for your personal, non-commercial use. You may not copy, modify, reverse engineer, decompile, or create derivative works of any App content.

Section 8, SMS and Push Notification Terms

8.1 Transactional Notifications

By registering an account, you consent to receive transactional text (SMS) messages and push notifications from cacao.tax relating to your account and the Services, including account alerts, security notifications, SEED Request status updates, and refund tracking updates.

8.2 Opt-Out

You may opt out of SMS notifications at any time by replying "STOP" to any SMS message. You may manage push notification preferences through the App's settings or your device's notification settings. Certain security and account-critical notifications cannot be fully opted out of while your account remains active.

8.3 Marketing Communications

cacao.tax will only send marketing-related messages where you have provided separate, explicit consent. Such consent may be withdrawn at any time through your account settings.

8.4 Carrier Disclaimer

Standard message and data rates may apply. Mobile carriers are not responsible for delayed or undelivered messages. Reply "HELP" for assistance or contact cacao.tax at [email protected].

Section 9, Disclaimers of Warranties

THE APP AND SERVICES ARE PROVIDED ON AN "AS IS" AND "AS AVAILABLE" BASIS WITHOUT ANY WARRANTIES OF ANY KIND. TO THE MAXIMUM EXTENT PERMITTED BY APPLICABLE LAW, CACAO.TAX DISCLAIMS ALL WARRANTIES, INCLUDING WARRANTIES OF MERCHANTABILITY, FITNESS FOR A PARTICULAR PURPOSE, AND NON-INFRINGEMENT. CACAO.TAX DOES NOT WARRANT THAT THE APP WILL BE UNINTERRUPTED, ERROR-FREE, OR FREE OF VIRUSES. SEED REQUEST EVALUATIONS ARE NOT A SUBSTITUTE FOR PROFESSIONAL LEGAL OR TAX ADVICE.

Section 10, Limitation of Liability

TO THE FULLEST EXTENT PERMITTED BY APPLICABLE LAW, CACAO.TAX SHALL NOT BE LIABLE FOR ANY DIRECT, INDIRECT, INCIDENTAL, CONSEQUENTIAL, SPECIAL, EXEMPLARY, OR PUNITIVE DAMAGES ARISING FROM YOUR USE OF OR INABILITY TO USE THE APP OR SERVICES, INCLUDING LOSS OF ANTICIPATED TAX REFUNDS, LOSS OF DATA, OR RELIANCE ON SEED REQUEST EVALUATIONS.

IF CACAO.TAX IS FOUND LIABLE TO YOU, CACAO.TAX'S TOTAL AGGREGATE LIABILITY SHALL BE LIMITED TO THE GREATER OF: (A) THE AMOUNT YOU PAID TO CACAO.TAX IN THE TWELVE (12) MONTHS PRECEDING THE CLAIM; OR (B) ONE HUNDRED DOLLARS (USD $100.00).

Section 11, User Indemnification

You agree to indemnify, defend, and hold harmless cacao.tax and its members, managers, officers, employees, agents, and contractors from and against any claims, damages, losses, liabilities, costs, and expenses arising out of your breach of these App Terms, your submission of false or fraudulent information, or your violation of any applicable law.

Section 12, Account Suspension and Termination

12.1 Voluntary Termination

You may close your account at any time through the in-app account deletion flow described in Section 3, or by contacting [email protected]. Account closure does not affect any rights or obligations that have accrued prior to closure.

12.2 Termination by cacao.tax

cacao.tax may suspend or terminate your access to the App where you have materially breached these App Terms, cacao.tax reasonably suspects fraudulent or illegal activity, or continuation of services would expose cacao.tax or any third party to legal liability.

12.3 Effect of Termination

Upon termination, your license to use the App ceases immediately. Sections 9, 10, 11, 13, 14, and 15 survive termination.

Section 13, Apple-Specific Provisions

The following provisions apply to your use of the App as distributed through the Apple App Store and are required by Apple's App Store Review Guidelines:

• Acknowledgment. These App Terms are between you and cacao.tax only, and not with Apple. Apple is not responsible for the App or its content.
• Scope of License. The license granted to you is limited to a non-transferable license to use the App on any Apple-branded product you own or control, subject to the Usage Rules set forth in the Apple Media Services Terms and Conditions.
• Maintenance and Support. cacao.tax, not Apple, is solely responsible for providing maintenance and support services for the App. Apple has no obligation to provide any maintenance or support services.
• Warranty. In the event of any failure of the App to conform to any applicable warranty, you may notify Apple, and Apple will refund the purchase price for the App (if any). To the maximum extent permitted by applicable law, Apple will have no other warranty obligation. All other claims will be the sole responsibility of cacao.tax.
• Product Claims. cacao.tax, not Apple, is responsible for addressing any claims relating to the App, including product liability claims, any claim that the App fails to conform to any applicable legal or regulatory requirement, and claims arising under consumer protection, privacy, or similar legislation.
• Intellectual Property Rights. In the event of any third-party claim that the App or your possession and use of it infringes that third party's intellectual property rights, cacao.tax, not Apple, will be solely responsible for the investigation, defense, settlement, and discharge of any such infringement claim.
• Third-Party Beneficiary. Apple and Apple's subsidiaries are third-party beneficiaries of these App Terms. Upon your acceptance of these App Terms, Apple will have the right to enforce these App Terms against you as a third-party beneficiary.

Section 14, Governing Law, Dispute Resolution and Arbitration

14.1 Governing Law

These App Terms are governed by and construed in accordance with the laws of the State of Texas, without regard to its conflict of laws principles. Any dispute not subject to arbitration shall be resolved exclusively in the state or federal courts of competent jurisdiction located in Travis County, Texas.

14.2 Informal Resolution

Before initiating any arbitration, the parties agree to first attempt informal resolution for at least thirty (30) days by sending written notice to the address in Section 16.

14.3 Binding Arbitration and Class Action Waiver

Any dispute arising out of or relating to these App Terms or the App shall be resolved by final and binding individual arbitration under the AAA Commercial Arbitration Rules, conducted in Austin, Texas, applying Texas law.

EACH PARTY MAY BRING CLAIMS ONLY IN AN INDIVIDUAL CAPACITY AND NOT AS A PLAINTIFF OR CLASS MEMBER IN ANY CLASS OR REPRESENTATIVE PROCEEDING.

14.4 Time Limitation

Any arbitration claim must be initiated within one (1) year from the date the claiming party knew or should have known of the facts giving rise to the claim.

Section 15, General Provisions

15.1 Entire Agreement

These App Terms, together with the General Terms, Privacy Policy, and any policies incorporated by reference, constitute the entire agreement between you and cacao.tax with respect to the App.

15.2 Modifications

cacao.tax may update these App Terms at any time. Material changes will be communicated through the App or by email with at least thirty (30) days' notice where reasonably practicable. Your continued use of the App constitutes acceptance of the revised terms.

15.3 Severability

If any provision is held invalid or unenforceable, it shall be modified to the minimum extent necessary, and the remaining provisions remain in full force.

15.4 No Waiver

Failure to enforce any right or provision shall not constitute a waiver.

Section 16, Contact Information

For questions or concerns regarding these App Terms or the App: