| |
|
|
A BILL TO BE ENTITLED
|
|
|
AN ACT
|
|
|
relating to the exemption of certain counties from gasoline and |
|
|
diesel fuel taxes. |
|
|
BE IT ENACTED BY THE LEGISLATURE OF THE STATE OF TEXAS: |
|
|
SECTION 1. Section 162.104(a), Tax Code, is amended to read |
|
|
as follows: |
|
|
Sec. 162.104. EXEMPTIONS. (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 or a |
|
|
metropolitan rapid transit authority operating under Chapter 451, |
|
|
Transportation Code, 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; |
|
|
(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; or |
|
|
(8) sold to a county in this state that has a total |
|
|
area of more than 3,000 square miles for the county's exclusive use. |
|
|
SECTION 2. Sections 162.125(a) and (c), Tax Code, are |
|
|
amended to read as follows: |
|
|
(a) A license holder may take a credit on a return for the |
|
|
period in which the sale occurred if the license holder paid tax on |
|
|
the purchase of gasoline and subsequently resells the gasoline |
|
|
without collecting the tax to: |
|
|
(1) the United States government for its exclusive |
|
|
use, provided that a credit is not allowed for gasoline used by a |
|
|
person operating under contract with the United States; |
|
|
(2) a public school district in this state for the |
|
|
district's exclusive use; |
|
|
(3) an exporter licensed under this subchapter if the |
|
|
seller is a licensed supplier or distributor and the exporter |
|
|
subsequently exports the gasoline to another state; |
|
|
(4) a licensed aviation fuel dealer if the seller is a |
|
|
licensed distributor; [or] |
|
|
(5) a commercial transportation company or a |
|
|
metropolitan rapid transit authority operating under Chapter 451, |
|
|
Transportation Code, that provides public school transportation |
|
|
services to a school district under Section 34.008, Education Code, |
|
|
and that uses the gasoline exclusively to provide those services; |
|
|
or |
|
|
(6) a county in this state that has a total area of |
|
|
more than 3,000 square miles for the county's exclusive use. |
|
|
(c) A license holder may take a credit on a return for the |
|
|
period in which the purchase occurred, and a person who does not |
|
|
hold a license under this subchapter, other than a license as an |
|
|
aviation fuel dealer, may file a refund claim with the comptroller |
|
|
if the license holder or person paid tax on gasoline and the license |
|
|
holder or person: |
|
|
(1) is the United States government and the gasoline |
|
|
is for its exclusive use, provided that a credit or refund is not |
|
|
allowed for gasoline used by a license holder or person operating |
|
|
under a contract with the United States; |
|
|
(2) is a public school district in this state and the |
|
|
gasoline is for the district's exclusive use; |
|
|
(3) is a commercial transportation company that |
|
|
provides public school transportation services to a school district |
|
|
under Section 34.008, Education Code, and the gasoline is used |
|
|
exclusively to provide those services; |
|
|
(4) uses the gasoline in off-highway equipment, in |
|
|
stationary engines, or for other nonhighway purposes and not in a |
|
|
motor vehicle operated or intended to be operated on the public |
|
|
highways; |
|
|
(5) uses the gasoline in a motor vehicle that is |
|
|
operated exclusively off the public highways, except for incidental |
|
|
travel on the public highways as determined by the comptroller, |
|
|
provided that a credit or refund may not be allowed for the portion |
|
|
used in the incidental highway travel; [or] |
|
|
(6) is a licensed aviation fuel dealer who delivers |
|
|
the gasoline into the fuel supply tanks of aircraft or aircraft |
|
|
servicing equipment; or |
|
|
(7) is a county in this state that has a total area of |
|
|
more than 3,000 square miles and the gasoline is for the county's |
|
|
exclusive use. |
|
|
SECTION 3. 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 or a metropolitan rapid transit authority operating under |
|
|
Chapter 451, Transportation Code, 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 (d), 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 licensed 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; |
|
|
(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; |
|
|
(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; |
|
|
(10) dyed diesel fuel sold by a supplier or permissive |
|
|
supplier to a distributor, or by a distributor to another |
|
|
distributor; |
|
|
(11) dyed diesel fuel delivered by a license 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; |
|
|
(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] |
|
|
(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; or |
|
|
(14) diesel fuel sold to a county in this state that |
|
|
has a total area of more than 3,000 square miles for the county's |
|
|
exclusive use. |
|
|
SECTION 4. Sections 162.227(a) and (c), Tax Code, are |
|
|
amended to read as follows: |
|
|
(a) A license holder may take a credit on a return for the |
|
|
period in which the sale occurred if the license holder paid tax on |
|
|
the purchase of diesel fuel and subsequently resells the diesel |
|
|
fuel without collecting the tax to: |
|
|
(1) the United States government for its exclusive |
|
|
use, provided that a credit is not allowed for gasoline used by a |
|
|
person operating under a contract with the United States; |
|
|
(2) a public school district in this state for the |
|
|
district's exclusive use; |
|
|
(3) an exporter licensed under this subchapter if the |
|
|
seller is a licensed supplier or distributor and the exporter |
|
|
subsequently exports the diesel fuel to another state; |
|
|
(4) a licensed aviation fuel dealer if the seller is a |
|
|
licensed distributor; [or] |
|
|
(5) a commercial transportation company or a |
|
|
metropolitan rapid transit authority operating under Chapter 451, |
|
|
Transportation Code, that provides public school transportation |
|
|
services to a school district under Section 34.008, Education Code, |
|
|
and that uses the diesel fuel exclusively to provide those |
|
|
services; or |
|
|
(6) a county in this state that has a total area of |
|
|
more than 3,000 square miles for the county's exclusive use. |
|
|
(c) A license holder may take a credit on a return for the |
|
|
period in which the purchase occurred, and a person who does not |
|
|
hold a license under this subchapter, other than a license as an |
|
|
aviation fuel dealer, may file a refund claim with the comptroller |
|
|
if the license holder or person paid tax on diesel fuel and the |
|
|
license holder or person: |
|
|
(1) is the United States government and the diesel |
|
|
fuel is for its exclusive use, provided that a credit or refund is |
|
|
not allowed for diesel fuel used by a license holder or person |
|
|
operating under a contract with the United States; |
|
|
(2) is a public school district in this state and the |
|
|
diesel fuel is for the district's exclusive use; |
|
|
(3) is a commercial transportation company that |
|
|
provides public school transportation services to a school district |
|
|
under Section 34.008, Education Code, and the diesel fuel is used |
|
|
exclusively to provide those services; [or] |
|
|
(4) is a licensed aviation fuel dealer who delivers |
|
|
the diesel fuel into the fuel supply tanks of aircraft or aircraft |
|
|
servicing equipment; or |
|
|
(5) is a county in this state that has a total area of |
|
|
more than 3,000 square miles and the diesel fuel is for the county's |
|
|
exclusive use. |
|
|
SECTION 5. The change in law made by this Act does not |
|
|
affect tax liability accruing before the effective date of this |
|
|
Act. That liability continues in effect as if this Act had not been |
|
|
enacted, and the former law is continued in effect for the |
|
|
collection of taxes due and for civil and criminal enforcement of |
|
|
the liability for those taxes. |
|
|
SECTION 6. This Act takes effect immediately if it receives |
|
|
a vote of two-thirds of all the members elected to each house, as |
|
|
provided by Section 39, Article III, Texas Constitution. If this |
|
|
Act does not receive the vote necessary for immediate effect, this |
|
|
Act takes effect September 1, 2009. |