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A BILL TO BE ENTITLED
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AN ACT
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relating to the imposition of the sales tax imposed on certain |
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oilfield portable units |
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BE IT ENACTED BY THE LEGISLATURE OF THE STATE OF TEXAS: |
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SECTION 1. Section 152.001, Tax Code, is amended to read as |
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follows: |
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(20) "Oilfield Portable Unit" means a temporary building, |
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with or without wheels, used at any oil, gas, water disposal, or |
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injection well site as on-site sleeping accommodation, office or |
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other temporary work place for well site employees, contractors or |
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workers that does not require attachment to a foundation or to real |
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property to be functional. |
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SECTION 2. Section 152.001(4), Tax Code, is amended to read |
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as follows: |
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(4) "Motor Vehicle" does not include: |
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(A) a device moved only by human power; |
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(B) a device used exclusively on stationary rail or |
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tracks; |
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(C) road-building machinery; |
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(D) a mobile office; |
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(E) a vehicle with respect to which the certificate of |
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title has been surrendered in exchange for: |
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(i) a salvage vehicle title issued pursuant to |
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Chapter 501, Transportation Code; |
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(ii) a certificate of authority issued pursuant |
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to Chapter 683, Transportation Code; |
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(iii) a nonrepairable vehicle title issued |
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pursuant to Chapter 501, Transportation Code; |
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(iv) an ownership document issued by another |
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state if the document is comparable to a document issued pursuant to |
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Subparagraph (i), (ii), or (iii); or
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(F) a vehicle that has been declared a total loss by an |
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insurance company pursuant to the settlement or adjustment of a |
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claim. ; or |
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(G) an oilfield portable unit as defined by Section |
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152.001(20). |
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SECTION 3. Section 151.308(a), Tax Code, is amended to read |
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as follows: |
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(5) motor vehicles, trailers, and semitrailers |
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as defined, taxed, or exempted by Chapter 152, other than a mobile |
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office as defined by Section 152.001(16) or an oilfield portable |
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unit as defined by Section 152.001(20); |
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SECTION 4 Section 156.001, Tax Code, is amended to read as |
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follows: |
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Sec. 156.001. DEFINITION. In this chapter, "hotel" means a |
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building in which members of the public obtain sleeping |
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accommodations for consideration. The term included a hotel, |
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motel, tourist home, tourist house, tourist court, lodging house, |
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inn, rooming house, or bed and breakfast. The term does not |
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include: |
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(1) a hospital, sanitarium, or nursing home; or
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(2) a dormitory or other housing facility owned or |
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leased and operated by an institution of higher education or a |
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private or independent institution of higher education as those |
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terms are defined by Section 61.003, Education Code, used by the |
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institution for the purpose of providing sleeping accommodations |
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for persons engaged in an educational program or activity at the |
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institution. ; or |
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(3) an oilfield portable unit as defined in Section |
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152.001(20). |
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SECTION 5. Section 158.154(b), Tax Code, is amended to read |
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as follows: |
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(b) Manufactured homes are not to be taxed as motor vehicles |
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under Chapter 152 of this code and are not taxable items under |
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Chapter 151 of this code. except for manufactured homes used as an |
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oilfield portable unit as defined in Section 152.001(20) of this |
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code. |
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SECTION 6. The change in law made by this Act does not |
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affect tax liability accruing before the effective date of this |
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Act. That liability continues in effect as if this Act had not been |
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enacted, and the former law is continued in effect for the |
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collection of taxes due and for civil and criminal enforcement of |
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the liability for those taxes. |
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SECTION 7. This Act takes effect September 1, 2011. |