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A BILL TO BE ENTITLED
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AN ACT
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relating to an exemption for municipalities and this state from the |
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compressed natural gas and liquefied natural gas tax. |
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BE IT ENACTED BY THE LEGISLATURE OF THE STATE OF TEXAS: |
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SECTION 1. Section 162.356, Tax Code, is amended to read as |
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follows: |
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Sec. 162.356. EXEMPTIONS. The tax imposed by this |
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subchapter does not apply to compressed natural gas or liquefied |
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natural gas delivered into the fuel supply tank of: |
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(1) a motor vehicle operated exclusively by the United |
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States, provided that the exemption does not apply with respect to |
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fuel delivered into the fuel supply tank of a motor vehicle of a |
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person operating under a contract with the United States; |
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(2) a motor vehicle operated exclusively by a public |
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school district in this state; |
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(3) a motor vehicle operated exclusively by a |
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commercial transportation company or a metropolitan rapid transit |
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authority operating under Chapter 451, Transportation Code, that |
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provides public school transportation services to a school district |
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under Section 34.008, Education Code, and that uses the fuel only to |
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provide those services; |
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(4) a motor vehicle operated exclusively by a |
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volunteer fire department in this state; |
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(5) a motor vehicle operated exclusively by a county |
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in this state; |
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(5-a) a motor vehicle operated exclusively by a |
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municipality in this state; |
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(5-b) a motor vehicle operated exclusively by this |
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state; |
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(6) a motor vehicle operated exclusively by a |
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nonprofit electric cooperative corporation organized under Chapter |
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161, Utilities Code; |
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(7) a motor vehicle operated exclusively by a |
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nonprofit telephone cooperative corporation organized under |
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Chapter 162, Utilities Code; |
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(8) a motor vehicle that is not registered for use on |
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the public highways of this state and that is used exclusively |
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off-highway; or |
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(9) off-highway equipment, a stationary engine, a |
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motorboat, an aircraft, equipment used solely for servicing |
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aircraft and used exclusively off-highway, a locomotive, or any |
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device other than a motor vehicle operated or intended to be |
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operated on the public highways. |
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SECTION 2. Section 162.365(a), Tax Code, is amended to read |
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as follows: |
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(a) A license holder may take a credit on a return for the |
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period in which the purchase occurred, and a person who does not |
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hold a license under this subchapter may file a refund claim with |
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the comptroller if the license holder or person paid tax on |
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compressed natural gas or liquefied natural gas and the license |
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holder or person: |
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(1) is the United States government and the fuel was |
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delivered into the fuel supply tank of a motor vehicle operated |
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exclusively by the United States, provided that a credit or refund |
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is not allowed for fuel delivered into the fuel supply tank of a |
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motor vehicle operated by a person operating under a contract with |
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the United States; |
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(2) is a public school district in this state and the |
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fuel was delivered into the fuel supply tank of a motor vehicle |
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operated exclusively by the district; |
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(3) is a commercial transportation company that |
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provides public school transportation services to a school district |
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under Section 34.008, Education Code, and the fuel was delivered |
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into the fuel supply tank of a motor vehicle used to provide those |
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services; |
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(4) is a volunteer fire department in this state and |
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the fuel was delivered into the fuel supply tank of a motor vehicle |
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operated exclusively by the department; |
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(5) is a county in this state and the fuel was |
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delivered into the fuel supply tank of a motor vehicle operated |
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exclusively by the county; |
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(5-a) is a municipality in this state and the fuel was |
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delivered into the fuel supply tank of a motor vehicle operated |
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exclusively by the municipality; |
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(5-b) is this state and the fuel was delivered into the |
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fuel supply tank of a motor vehicle operated exclusively by this |
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state; |
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(6) is a nonprofit electric cooperative corporation |
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organized under Chapter 161, Utilities Code, and the fuel was |
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delivered into the fuel supply tank of a motor vehicle operated |
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exclusively by the electric cooperative; |
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(7) is a nonprofit telephone cooperative corporation |
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organized under Chapter 162, Utilities Code, and the fuel was |
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delivered into the fuel supply tank of a motor vehicle operated |
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exclusively by the telephone cooperative; |
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(8) uses the fuel in off-highway equipment, in a |
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stationary engine, in a motorboat, in an aircraft, in equipment |
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used solely for servicing aircraft and used exclusively |
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off-highway, in a locomotive, or for other nonhighway purposes and |
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not in a motor vehicle operated or intended to be operated on the |
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public highways; or |
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(9) uses the fuel in a motor vehicle that is operated |
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exclusively off-highway, except for incidental travel on the public |
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highways as determined by the comptroller, provided that a credit |
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or refund may not be allowed for the portion used in the incidental |
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highway travel. |
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SECTION 3. The change in law made by this Act does not |
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affect taxes imposed before the effective date of this Act, and the |
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law in effect before the effective date of this Act is continued in |
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effect for purposes of the liability for and collection of those |
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taxes. |
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SECTION 4. This Act takes effect September 1, 2015. |