1-1 By: Oliveira (Senate Sponsor - Armbrister) H.B. No. 3159
1-2 (In the Senate - Received from the House May 5, 1999;
1-3 May 6, 1999, read first time and referred to Committee on Finance;
1-4 May 13, 1999, reported favorably by the following vote: Yeas 10,
1-5 Nays 0; May 13, 1999, sent to printer.)
1-6 A BILL TO BE ENTITLED
1-7 AN ACT
1-8 relating to the application of the diesel fuel tax to diesel fuel
1-9 used in certain passenger commercial motor vehicles.
1-10 BE IT ENACTED BY THE LEGISLATURE OF THE STATE OF TEXAS:
1-11 SECTION 1. Section 153.203, Tax Code, is amended to read as
1-12 follows:
1-13 Sec. 153.203. EXCEPTIONS. The tax imposed by this
1-14 subchapter does not apply to:
1-15 (1) diesel fuel delivered by a permitted supplier to a
1-16 common or contract carrier, oceangoing vessel (including ship,
1-17 tanker, or boat), or barge for export from this state, if the
1-18 diesel fuel is moved forthwith outside this state;
1-19 (2) diesel fuel sold by a permitted supplier to the
1-20 federal government for its exclusive use;
1-21 (3) diesel fuel sold or delivered by a permitted
1-22 supplier to another permitted supplier or bonded user, to the bulk
1-23 storage facility of a diesel tax prepaid user, or to a purchaser
1-24 who provides a signed statement as provided by Section 153.205 of
1-25 this code, but not including a delivery of tax-free diesel fuel
1-26 into the fuel supply tanks of a motor vehicle, except for a motor
1-27 vehicle owned by the federal government;
1-28 (4) diesel fuel sold or delivered by a permitted
1-29 supplier into the storage facility of a permitted aviation fuel
1-30 dealer, from which diesel fuel will be sold or delivered solely
1-31 into the fuel supply tanks of aircraft or aircraft servicing
1-32 equipment;
1-33 (5) diesel fuel sold or delivered by a permitted
1-34 supplier into fuel supply tanks of railway engines, motorboats, or
1-35 refrigeration units or other stationary equipment powered by a
1-36 separate motor from a separate fuel supply tank;
1-37 (6) kerosene when delivered by a permitted supplier
1-38 into a storage facility at a retail business from which all
1-39 deliveries are exclusively for heating, cooking, lighting, or
1-40 similar nonhighway use;
1-41 (7) diesel fuel sold or delivered by one aviation fuel
1-42 dealer to another aviation fuel dealer who will deliver the diesel
1-43 fuel exclusively into the supply tanks of aircraft or aircraft
1-44 servicing equipment;
1-45 (8) diesel fuel sold by a permitted supplier to a
1-46 public school district in this state for its exclusive use; [or]
1-47 (9) diesel fuel sold by a permitted supplier to a
1-48 commercial transportation company that provides public school
1-49 transportation services to a school district under Section 34.008,
1-50 Education Code, and used by the company exclusively to provide
1-51 those services; or
1-52 (10) diesel fuel sold by a permitted supplier to a
1-53 person, other than a political subdivision, who owns, controls,
1-54 operates, or manages a commercial motor vehicle as defined by
1-55 Section 548.001, Transportation Code, if the fuel:
1-56 (A) is delivered exclusively into the fuel
1-57 supply tank of the commercial motor vehicle; and
1-58 (B) is used exclusively to transport passengers
1-59 for compensation or hire between points in this state on a fixed
1-60 route or schedule.
1-61 SECTION 2. Section 153.222(a), Tax Code, is amended to read
1-62 as follows:
1-63 (a) A dealer or diesel fuel jobber who has paid tax on
1-64 diesel fuel that has been used or sold for use by the dealer or
2-1 diesel fuel jobber for any purpose other than propelling a motor
2-2 vehicle on the public highways of this state or that has been sold
2-3 to the United States or a public school district in this state for
2-4 the exclusive use of the purchaser, or to a commercial
2-5 transportation company for exclusive use in providing public school
2-6 transportation services to a school district under Section 34.008,
2-7 Education Code, without adding the amount of the tax to his selling
2-8 price, and a user who has paid tax on any diesel fuel that has been
2-9 used by him for a purpose other than propelling a motor vehicle on
2-10 the public highways, is a public school district and has paid the
2-11 tax on diesel fuel purchased for its exclusive use, [or] is a
2-12 commercial transportation company and has paid the tax on diesel
2-13 fuel used by the company exclusively to provide public school
2-14 transportation services to a school district under Section 34.008,
2-15 Education Code, or is a person who has paid tax on diesel fuel used
2-16 in a commercial motor vehicle as provided by Section 153.203(10)
2-17 may file a claim for a refund of taxes paid, less the deduction
2-18 allowed vendors and a filing fee.
2-19 SECTION 3. This Act takes effect September 1, 1999, and
2-20 applies only to diesel fuel purchased on or after that date.
2-21 Diesel fuel purchased before the effective date of this Act is
2-22 governed by the law in effect when the diesel fuel was purchased,
2-23 and that law is continued in effect for the purposes of the
2-24 liability for and collection of taxes.
2-25 SECTION 4. The importance of this legislation and the
2-26 crowded condition of the calendars in both houses create an
2-27 emergency and an imperative public necessity that the
2-28 constitutional rule requiring bills to be read on three several
2-29 days in each house be suspended, and this rule is hereby suspended.
2-30 * * * * *