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AN ACT
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relating to the exemption of volunteer fire departments from |
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certain motor fuel taxes. |
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BE IT ENACTED BY THE LEGISLATURE OF THE STATE OF TEXAS: |
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SECTION 1. Subsection (a), Section 162.104, Tax Code, is |
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amended to read as follows: |
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(a) The tax imposed by this subchapter does not apply to |
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gasoline: |
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(1) sold to the United States for its exclusive use, |
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provided that the exemption does not apply with respect to fuel sold |
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or delivered to a person operating under a contract with the United |
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States; |
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(2) sold to a public school district in this state for |
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the district's exclusive use; |
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(3) sold to a commercial transportation company or a |
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metropolitan rapid transit authority operating under Chapter 451, |
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Transportation Code, that provides public school transportation |
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services to a school district under Section 34.008, Education Code, |
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and that uses the gasoline only to provide those services; |
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(4) exported by either a licensed supplier or a |
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licensed exporter from this state to any other state, provided |
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that: |
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(A) for gasoline in a situation described by |
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Subsection (d), the bill of lading indicates the destination state |
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and the supplier collects the destination state tax; or |
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(B) for gasoline in a situation described by |
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Subsection (e), the bill of lading indicates the destination state, |
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the gasoline is subsequently exported, and the exporter is licensed |
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in the destination state to pay that state's tax and has an |
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exporter's license issued under this subchapter; |
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(5) moved by truck or railcar between licensed |
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suppliers or licensed permissive suppliers and in which the |
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gasoline removed from the first terminal comes to rest in the second |
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terminal, provided that the removal from the second terminal rack |
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is subject to the tax imposed by this subchapter; |
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(6) delivered or sold into a storage facility of a |
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licensed aviation fuel dealer from which gasoline will be delivered |
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solely into the fuel supply tanks of aircraft or aircraft servicing |
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equipment, or sold from one licensed aviation fuel dealer to |
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another licensed aviation fuel dealer who will deliver the aviation |
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fuel exclusively into the fuel supply tanks of aircraft or aircraft |
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servicing equipment; [or] |
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(7) exported to a foreign country if the bill of lading |
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indicates the foreign destination and the fuel is actually exported |
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to the foreign country; or |
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(8) sold to a volunteer fire department in this state |
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for the department's exclusive use. |
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SECTION 2. Section 162.125, Tax Code, is amended by adding |
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Subsection (g-1) to read as follows: |
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(g-1) A volunteer fire department exempt from the tax |
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imposed under this subchapter that paid tax on the purchase of |
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gasoline is entitled to a refund of the tax paid, and the volunteer |
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fire department may file a refund claim with the comptroller for |
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that amount. |
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SECTION 3. Subsection (a), Section 162.204, Tax Code, is |
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amended to read as follows: |
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(a) The tax imposed by this subchapter does not apply to: |
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(1) diesel fuel sold to the United States for its |
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exclusive use, provided that the exemption does not apply to diesel |
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fuel sold or delivered to a person operating under a contract with |
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the United States; |
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(2) diesel fuel sold to a public school district in |
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this state for the district's exclusive use; |
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(3) diesel fuel sold to a commercial transportation |
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company or a metropolitan rapid transit authority operating under |
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Chapter 451, Transportation Code, that provides public school |
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transportation services to a school district under Section 34.008, |
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Education Code, and that uses the diesel fuel only to provide those |
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services; |
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(4) diesel fuel exported by either a licensed supplier |
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or a licensed exporter from this state to any other state, provided |
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that: |
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(A) for diesel fuel in a situation described by |
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Subsection (d), the bill of lading indicates the destination state |
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and the supplier collects the destination state tax; or |
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(B) for diesel fuel in a situation described by |
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Subsection (e), the bill of lading indicates the destination state, |
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the diesel fuel is subsequently exported, and the exporter is |
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licensed in the destination state to pay that state's tax and has an |
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exporter's license issued under this subchapter; |
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(5) diesel fuel moved by truck or railcar between |
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licensed suppliers or licensed permissive suppliers and in which |
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the diesel fuel removed from the first terminal comes to rest in the |
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second terminal, provided that the removal from the second terminal |
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rack is subject to the tax imposed by this subchapter; |
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(6) diesel fuel delivered or sold into a storage |
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facility of a licensed aviation fuel dealer from which the diesel |
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fuel will be delivered solely into the fuel supply tanks of aircraft |
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or aircraft servicing equipment, or sold from one licensed aviation |
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fuel dealer to another licensed aviation fuel dealer who will |
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deliver the diesel fuel exclusively into the fuel supply tanks of |
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aircraft or aircraft servicing equipment; |
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(7) diesel fuel exported to a foreign country if the |
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bill of lading indicates the foreign destination and the fuel is |
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actually exported to the foreign country; |
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(8) dyed diesel fuel sold or delivered by a supplier to |
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another supplier and dyed diesel fuel sold or delivered by a |
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supplier or distributor into the bulk storage facility of a dyed |
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diesel fuel bonded user or to a purchaser who provides a signed |
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statement as provided by Section 162.206; |
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(9) the volume of water, fuel ethanol, biodiesel, or |
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mixtures thereof that are blended together with taxable diesel fuel |
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when the finished product sold or used is clearly identified on the |
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retail pump, storage tank, and sales invoice as a combination of |
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diesel fuel and water, fuel ethanol, biodiesel, or mixtures |
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thereof; |
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(10) dyed diesel fuel sold by a supplier or permissive |
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supplier to a distributor, or by a distributor to another |
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distributor; |
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(11) dyed diesel fuel delivered by a license holder |
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into the fuel supply tanks of railway engines, motorboats, or |
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refrigeration units or other stationary equipment powered by a |
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separate motor from a separate fuel supply tank; |
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(12) dyed kerosene when delivered by a supplier, |
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distributor, or importer into a storage facility at a retail |
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business from which all deliveries are exclusively for heating, |
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cooking, lighting, or similar nonhighway use; [or] |
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(13) diesel fuel used by a person, other than a |
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political subdivision, who owns, controls, operates, or manages a |
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commercial motor vehicle as defined by Section 548.001, |
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Transportation Code, if the fuel: |
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(A) is delivered exclusively into the fuel supply |
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tank of the commercial motor vehicle; and |
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(B) is used exclusively to transport passengers |
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for compensation or hire between points in this state on a fixed |
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route or schedule; or |
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(14) diesel fuel sold to a volunteer fire department |
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in this state for the department's exclusive use. |
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SECTION 4. Section 162.227, Tax Code, is amended by adding |
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Subsection (f-1) to read as follows: |
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(f-1) A volunteer fire department exempt from the tax |
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imposed under this subchapter that paid tax on the purchase of |
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diesel fuel is entitled to a refund of the tax paid, and the |
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volunteer fire department may file a refund claim with the |
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comptroller for that amount. |
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SECTION 5. The change in law made by this Act does not |
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affect taxes imposed before the effective date of this Act, and the |
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law in effect before the effective date of this Act is continued in |
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effect for purposes of the liability for and collection of those |
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taxes. |
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SECTION 6. This Act takes effect July 1, 2009, if it |
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receives a vote of two-thirds of all the members elected to each |
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house, as provided by Section 39, Article III, Texas Constitution. |
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If this Act does not receive the vote necessary for effect on that |
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date, this Act takes effect September 1, 2009. |
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______________________________ |
______________________________ |
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President of the Senate |
Speaker of the House |
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I hereby certify that S.B. No. 254 passed the Senate on |
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April 16, 2009, by the following vote: Yeas 31, Nays 0. |
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______________________________ |
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Secretary of the Senate |
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I hereby certify that S.B. No. 254 passed the House on |
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May 14, 2009, by the following vote: Yeas 143, Nays 0, two |
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present not voting. |
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______________________________ |
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Chief Clerk of the House |
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Approved: |
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______________________________ |
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Date |
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______________________________ |
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Governor |