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A BILL TO BE ENTITLED
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AN ACT
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relating to the applicability of sales and use taxes to unprocessed |
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sand, dirt, and gravel and the use of certain state revenue derived |
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from those taxes for county road maintenance. |
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BE IT ENACTED BY THE LEGISLATURE OF THE STATE OF TEXAS: |
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SECTION 1. Section 151.009, Tax Code, is amended to read as |
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follows: |
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Sec. 151.009. "TANGIBLE PERSONAL PROPERTY". (a) "Tangible |
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personal property" means personal property that can be seen, |
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weighed, measured, felt, or touched or that is perceptible to the |
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senses in any other manner. |
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(b) The [, and, for the purposes of this chapter, the] term |
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includes: |
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(1) a computer program; |
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(2) [and] a telephone prepaid calling card; and |
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(3) sand, dirt, gravel, and similar material, |
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regardless of whether or how the material is processed before sale. |
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SECTION 2. Section 151.801, Tax Code, is amended by |
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amending Subsections (a) and (d) and adding Subsection (c-4) to |
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read as follows: |
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(a) Except for the amounts allocated under Subsections (b), |
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(c), [and] (c-2), and (c-4), all proceeds from the collection of the |
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taxes imposed by this chapter shall be deposited to the credit of |
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the general revenue fund. |
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(c-4) An amount equal to the revenue derived from the |
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collection of taxes at the rate of 4.5 percent on the sale of |
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unprocessed aggregate extracted in this state shall be held in |
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trust by the comptroller for the benefit of the county where the |
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pit, mine, or quarry from which the material was extracted is |
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principally located. At least twice each fiscal year, the |
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comptroller shall, without appropriation, disburse to each county |
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the amount of money held in trust for the county under this |
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subsection. A county shall deposit money received under this |
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subsection to the credit of the county's road and bridge fund and |
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may use the money only for the purpose of road maintenance. |
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(d) The comptroller shall determine the amount to be |
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deposited to the state highway fund under Subsection (b) according |
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to available statistical data indicating the estimated average or |
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actual consumption or sales of lubricants used to propel motor |
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vehicles over the public roadways. The comptroller shall determine |
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the amounts to be deposited to the funds or accounts under |
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Subsection (c) according to available statistical data indicating |
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the estimated or actual total receipts in this state from taxable |
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sales of sporting goods. The comptroller shall determine the |
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amount to be deposited to the fund under Subsection (c-2) according |
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to available statistical data indicating the estimated or actual |
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total receipts in this state from taxes imposed on sales at retail |
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of fireworks. The comptroller shall determine the amount to be held |
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in trust for a county under Subsection (c-4) according to available |
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statistical data indicating the estimated or actual total receipts |
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in this state from taxes imposed on sales of unprocessed aggregate |
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and available statistical data or other information indicating |
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where the unprocessed aggregate was extracted. If satisfactory |
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data are not available, the comptroller may require taxpayers who |
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make taxable sales or uses of those lubricants, of sporting goods, |
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[or] of fireworks, or of unprocessed aggregate to report to the |
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comptroller as necessary to make the allocation required by |
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Subsection (b), (c), [or] (c-2), or (c-4). |
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SECTION 3. Section 151.801(e), Tax Code, is amended by |
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adding Subdivision (4) to read as follows: |
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(4) "Unprocessed aggregate" means unprocessed sand, |
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dirt, gravel, or similar material that was not taxed for a period |
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beginning in June 1988 by reason of comptroller policy. |
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SECTION 4. The changes in law made by this Act do not affect |
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tax liability accruing before the effective date of this Act. That |
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liability continues in effect as if this Act had not been enacted, |
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and the former law is continued in effect for the collection of |
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taxes due and for civil and criminal enforcement of the liability |
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for those taxes. |
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SECTION 5. This Act takes effect September 1, 2019. |