84R9189 ADM-D
 
  By: Bonnen of Galveston, Guillen H.B. No. 2731
 
 
 
A BILL TO BE ENTITLED
 
AN ACT
  relating to the exemption of nonprofit ambulance companies from
  motor 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:
         (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;
               (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 volunteer fire department in this state
  for the department's exclusive use; or
               (9)  sold to a nonprofit entity that is organized for
  the sole purpose of and engages exclusively in providing emergency
  medical services and that uses the gasoline exclusively to provide
  emergency medical services, including rescue and ambulance
  services.
         SECTION 2.  Section 162.125, Tax Code, is amended by adding
  Subsection (g-2) to read as follows:
         (g-2)  A nonprofit entity exempted under Section
  162.104(a)(9) from the tax imposed under this subchapter that paid
  tax on the purchase of gasoline is entitled to a refund of the tax
  paid, and the entity may file a refund claim with the comptroller
  for that amount.
         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, renewable
  diesel, 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,
  renewable diesel, 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;
               (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 volunteer fire department
  in this state for the department's exclusive use; or
               (15)  diesel fuel sold to a nonprofit entity that is
  organized for the sole purpose of and engages exclusively in
  providing emergency medical services and that uses the diesel fuel
  exclusively to provide emergency medical services, including
  rescue and ambulance services.
         SECTION 4.  Section 162.227, Tax Code, is amended by adding
  Subsection (f-2) to read as follows:
         (f-2)  A nonprofit entity exempted under Section
  162.204(a)(15) from the tax imposed under this subchapter that paid
  tax on the purchase of diesel fuel is entitled to a refund of the tax
  paid, and the entity may file a refund claim with the comptroller
  for that amount.
         SECTION 5.  Subchapter D, Chapter 162, Tax Code, is amended
  by adding Section 162.3023 to read as follows:
         Sec. 162.3023.  NONPROFIT EMERGENCY MEDICAL SERVICES
  EXEMPTION. (a) The tax imposed by this subchapter does not apply to
  the sale of liquefied petroleum gas to a nonprofit entity that is
  organized for the sole purpose of and engages exclusively in
  providing emergency medical services and that uses the gas
  exclusively to provide emergency medical services, including
  rescue and ambulance services, or to the use of liquefied petroleum
  gas by that entity for that purpose.
         (b)  A motor vehicle that uses liquefied petroleum gas, that
  is owned by a nonprofit entity described by Subsection (a) and that
  is used exclusively to provide emergency medical services,
  including rescue and ambulance services, is not required to have a
  liquefied gas tax decal or a special use liquefied gas tax decal.
         SECTION 6.  Section 162.356, Tax Code, is amended to read as
  follows:
         Sec. 162.356.  EXEMPTIONS.  The tax imposed by this
  subchapter does not apply to compressed natural gas or liquefied
  natural gas delivered into the fuel supply tank of:
               (1)  a motor vehicle operated exclusively by the United
  States, provided that the exemption does not apply with respect to
  fuel delivered into the fuel supply tank of a motor vehicle of a
  person operating under a contract with the United States;
               (2)  a motor vehicle operated exclusively by a public
  school district in this state;
               (3)  a motor vehicle operated exclusively by 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 fuel only to
  provide those services;
               (4)  a motor vehicle operated exclusively by a
  volunteer fire department in this state;
               (5)  a motor vehicle operated exclusively by a county
  in this state;
               (6)  a motor vehicle operated exclusively by a
  nonprofit electric cooperative corporation organized under Chapter
  161, Utilities Code;
               (7)  a motor vehicle operated exclusively by a
  nonprofit telephone cooperative corporation organized under
  Chapter 162, Utilities Code;
               (8)  a motor vehicle that is not registered for use on
  the public highways of this state and that is used exclusively
  off-highway; [or]
               (9)  a motor vehicle operated exclusively by a
  nonprofit entity that is organized for the sole purpose of and
  engages exclusively in providing emergency medical services and
  that uses the fuel exclusively to provide emergency medical
  services, including rescue and ambulance services; or
               (10)  off-highway equipment, a stationary engine, a
  motorboat, an aircraft, equipment used solely for servicing
  aircraft and used exclusively off-highway, a locomotive, or any
  device other than a motor vehicle operated or intended to be
  operated on the public highways.
         SECTION 7.  Section 162.365(a), Tax Code, is amended to read
  as follows:
         (a)  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 may file a refund claim with
  the comptroller if the license holder or person paid tax on
  compressed natural gas or liquefied natural gas and the license
  holder or person:
               (1)  is the United States government and the fuel was
  delivered into the fuel supply tank of a motor vehicle operated
  exclusively by the United States, provided that a credit or refund
  is not allowed for fuel delivered into the fuel supply tank of a
  motor vehicle operated by a person operating under a contract with
  the United States;
               (2)  is a public school district in this state and the
  fuel was delivered into the fuel supply tank of a motor vehicle
  operated exclusively by the district;
               (3)  is a commercial transportation company that
  provides public school transportation services to a school district
  under Section 34.008, Education Code, and the fuel was delivered
  into the fuel supply tank of a motor vehicle used to provide those
  services;
               (4)  is a volunteer fire department in this state and
  the fuel was delivered into the fuel supply tank of a motor vehicle
  operated exclusively by the department;
               (5)  is a county in this state and the fuel was
  delivered into the fuel supply tank of a motor vehicle operated
  exclusively by the county;
               (6)  is a nonprofit electric cooperative corporation
  organized under Chapter 161, Utilities Code, and the fuel was
  delivered into the fuel supply tank of a motor vehicle operated
  exclusively by the electric cooperative;
               (7)  is a nonprofit telephone cooperative corporation
  organized under Chapter 162, Utilities Code, and the fuel was
  delivered into the fuel supply tank of a motor vehicle operated
  exclusively by the telephone cooperative;
               (8)  uses the fuel in off-highway equipment, in a
  stationary engine, in a motorboat, in an aircraft, in equipment
  used solely for servicing aircraft and used exclusively
  off-highway, in a locomotive, or for other nonhighway purposes and
  not in a motor vehicle operated or intended to be operated on the
  public highways; [or]
               (9)  uses the fuel in a motor vehicle that is operated
  exclusively off-highway, 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
               (10)  is a nonprofit entity that is organized for the
  sole purpose of and engages exclusively in providing emergency
  medical services and the fuel was delivered into the fuel supply
  tank of a motor vehicle operated exclusively by the nonprofit
  entity to provide emergency medical services, including rescue and
  ambulance services.
         SECTION 8.  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 9.  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, 2015.