Amend Amendment No. 42 by Martinez Fischer to CSHB 3 by
striking the last line of page 1 of the amendment and all of the text
on page 2 of the amendment and substituting the following:
SECTION 3A.__. Section 162.102, Tax Code, is amended to read
as follows:
Sec. 162.102. TAX RATE. (a) Except as provided by
Subsection (b), the [The] gasoline tax rate is 20 cents for each net
gallon or fractional part on which the tax is imposed under Section
162.101.
(b) The gasoline tax rate on aviation fuel is $0.007 for each
net gallon or fractional part on which the tax is imposed under
Section 162.101.
SECTION 3A.__. Section 162.104(a), Tax Code, is amended to
read as follows:
(a) The tax imposed by this subchapter does not apply to
gasoline:
(1) sold to the United States for its exclusive use,
provided that the exemption does not apply with respect to fuel sold
or delivered to a person operating under a contract with the United
States;
(2) sold to a public school district in this state for
the district's exclusive use;
(3) sold to a commercial transportation company that
provides public school transportation services to a school district
under Section 34.008, Education Code, and that uses the gasoline
only to provide those services;
(4) exported by either a licensed supplier or a
licensed exporter from this state to any other state, provided
that:
(A) for gasoline in a situation described by
Subsection (d), the bill of lading indicates the destination state
and the supplier collects the destination state tax; or
(B) for gasoline in a situation described by
Subsection (e), the bill of lading indicates the destination state,
the gasoline is subsequently exported, and the exporter is licensed
in the destination state to pay that state's tax and has an
exporter's license issued under this subchapter;
(5) moved by truck or railcar between licensed
suppliers or licensed permissive suppliers and in which the
gasoline removed from the first terminal comes to rest in the second
terminal, provided that the removal from the second terminal rack
is subject to the tax imposed by this subchapter; or
(6) [delivered or sold into a storage facility of a
licensed aviation fuel dealer from which gasoline will be delivered
solely into the fuel supply tanks of aircraft or aircraft servicing
equipment, or sold from one licensed aviation fuel dealer to
another licensed aviation fuel dealer who will deliver the aviation
fuel exclusively into the fuel supply tanks of aircraft or aircraft
servicing equipment; or
(7)] exported to a foreign country if the bill of
lading indicates the foreign destination and the fuel is actually
exported to the foreign country.
SECTION 3A.__. Section 162.202, Tax Code, is amended to read
as follows:
Sec. 162.202. TAX RATE. (a) Except as provided by Subsection
(b), the [The] diesel fuel tax rate is 20 cents for each net gallon
or fractional part on which the tax is imposed under Section
162.201.
(b) The diesel fuel tax rate on aviation fuel is $0.007 for
each net gallon or fractional part on which the tax is imposed under
Section 162.201.
SECTION 3A.__. Section 162.204(a), Tax Code, is amended to
read as follows:
(a) The tax imposed by this subchapter does not apply to:
(1) diesel fuel sold to the United States for its
exclusive use, provided that the exemption does not apply to diesel
fuel sold or delivered to a person operating under a contract with
the United States;
(2) diesel fuel sold to a public school district in
this state for the district's exclusive use;
(3) diesel fuel sold to a commercial transportation
company that provides public school transportation services to a
school district under Section 34.008, Education Code, and that uses
the diesel fuel only to provide those services;
(4) diesel fuel exported by either a licensed supplier
or a licensed exporter from this state to any other state, provided
that:
(A) for diesel fuel in a situation described by
Subsection (e), the bill of lading indicates the destination state
and the supplier collects the destination state tax; or
(B) for diesel fuel in a situation described by
Subsection (e), the bill of lading indicates the destination state,
the diesel fuel is subsequently exported, and the exporter is
licensed in the destination state to pay that state's tax and has an
exporter's license issued under this subchapter;
(5) diesel fuel moved by truck or railcar between
licensed suppliers or licensed permissive suppliers and in which
the diesel fuel removed from the first terminal comes to rest in the
second terminal, provided that the removal from the second terminal
rack is subject to the tax imposed by this subchapter;
(6) [diesel fuel delivered or sold into a storage
facility of a license aviation fuel dealer from which the diesel
fuel will be delivered solely into the fuel supply tanks of aircraft
or aircraft servicing equipment, or sold from one licensed aviation
fuel dealer to another licensed aviation fuel dealer who will
deliver the diesel fuel exclusively into the fuel supply tanks of
aircraft or aircraft servicing equipment;
(7)] diesel fuel exported to a foreign country if the
bill of lading indicates the foreign destination and the fuel is
actually exported to the foreign country;
(7) [(8)] dyed diesel fuel sold or delivered by a
supplier to another supplier and dyed diesel fuel sold or delivered
by a supplier or distributor into the bulk storage facility of a
dyed diesel fuel bonded user or to a purchaser who provides a signed
statement as provided by Section 162.206;
(8) [(9)] the volume of water, fuel ethanol, biodiesel,
or mixtures thereof that are blended together with taxable diesel
fuel when the finished product sold or used is clearly identified on
the retail pump, storage tank, and sales invoice as a combination of
diesel fuel and water, fuel ethanol, biodiesel, or mixtures
thereof;
(9) [(10)] dyed diesel fuel sold by a supplier or
permissive supplier to a distributor, or by a distributor to
another distributor;
(10) [(11)] dyed diesel fuel delivered by a licensed
holder into the fuel supply tanks of railway engines, motorboats,
or refrigeration units or other stationary equipment powered by a
separate motor from a separate fuel supply tank;
(11) [(12)] dyed kerosene when delivered by a supplier,
distributor, or importer into a storage facility at a retail
business from which all deliveries are exclusively for heating,
cooking, lighting, or similar nonhighway use; or
(12) [(13)] diesel fuel used by a person, other than a
political subdivision, who owns, controls, operates, or manages a
commercial motor vehicle as defined by Section 548.001,
Transportation Code, if the fuel:
(A) is delivered exclusively into the fuel supply
tank of the commercial motor vehicle; and
(B) is used exclusively to transport passengers
for compensation or hire between points in this state on a fixed
route or schedule.