|
|
|
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. |