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78R13 SMJ-D

By:  Miller                                                       H.B. No. 576



A BILL TO BE ENTITLED

AN ACT

relating to the application of the gasoline tax to gasoline sold to 
volunteer fire departments.
	BE IT ENACTED BY THE LEGISLATURE OF THE STATE OF TEXAS:                        
	SECTION 1.  Section 153.104, Tax Code, is amended to read as 
follows:        
	Sec. 153.104.  EXCEPTIONS.  The tax imposed by this 
subchapter does not apply to gasoline:
		(1)  brought into this state in the fuel supply tank of 
a motor vehicle operated by a person not required to be permitted as 
an interstate trucker;
		(2)  delivered by a permitted distributor to a common 
or contract carrier, oceangoing vessel (including ship, tanker, or 
boat), or a barge for export from this state if the gasoline is 
moved forthwith outside the state;
		(3)  sold by a permitted distributor to another 
permitted distributor;      
		(4)  sold to the federal government for its exclusive 
use;                  
		(5)  delivered by a permitted distributor into a 
storage facility of a permitted aviation fuel dealer from which 
gasoline will be delivered solely into the fuel supply tanks of 
aircraft or aircraft servicing equipment;
		(6)  sold by one aviation fuel dealer to another 
aviation fuel dealer who will deliver the aviation fuel exclusively 
into the fuel supply tanks of aircraft or aircraft servicing 
equipment;
		(7)  sold to a public school district in this state for 
its exclusive use; [or]
		(8)  sold to a commercial transportation company that 
provides public school transportation services to a school district 
under Section 34.008, Education Code, and used by the company 
exclusively to provide those services; or
		(9)  sold to a volunteer fire department for its 
exclusive use.      
	SECTION 2.  Section 153.119, Tax Code, is amended by adding 
Subsection (a-1) to read as follows:
	(a-1)  A volunteer fire department that has paid the tax 
imposed under this chapter on gasoline used exclusively by the 
department is entitled to reimbursement of the amount of the tax 
paid in the same manner and subject to the same procedures as other 
exempted users.
	SECTION 3.  (a)  This Act takes effect September 1, 2003, and 
applies to the sale of gasoline on or after that date.
	(b)  The change in law made by this Act does not affect taxes 
imposed before the effective date of this Act, and the law in effect 
before the effective date of this Act is continued in effect for 
purposes of the liability for and collection of those taxes.