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Amend SB 1886 (house committee printing) as follows:
(1) In the recital to SECTION 7 of the bill (page 4, line
2-3), strike "Subdivisions (9), (19), (20), (29), (31), (42), (43),
and (55), Section 162.001, Tax Code are amended" and substitute
"Section 162.001, Tax Code, is amended by amending Subdivisions
(9), (19), (20), (29), (31), (42), (43), and (55), and adding
Subdivisions (15-a) and (24-a)".
(2) In SECTION 7 of the bill, after amended Subdivision (9),
Section 162.001, Tax Code (page 4, between lines 13 and 14), insert
the following:
(15-a) "Commercial end user" means a person who purchases
from a licensed distributor motor fuel on which the taxes imposed by
this chapter have been paid and who uses the motor fuel exclusively
in the person's business.
(3) In SECTION 7 of the bill, after amended Subdivision
(20), Section 162.001, Tax Code (page 4, after line 27), insert the
following:
(24-a) "Fuel access card" means a card provided to a
commercial end user by a licensed distributor that enables the
commercial end user to acquire motor fuel from facilities
affiliated with the licensed distributor, but only if the credit
risk for any purchases is borne by the licensed distributor who
provided the fuel access card.
(4) Add the following appropriately numbered SECTION to
read as follows and renumber subsequent SECTIONS accordingly:
SECTION ____. Section 162.126, Tax Code, is amended by
adding Subsections (h) and (i) to read as follows:
(h) Subsection (e) does not apply to a transaction for which
payment is made through the use of a fuel access card by a
commercial end user.
(i) A licensed supplier may not take a credit under the
circumstances described by Subsection (a).