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A BILL TO BE ENTITLED
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AN ACT
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relating to the exemption of hospitals from the diesel fuel tax. |
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BE IT ENACTED BY THE LEGISLATURE OF THE STATE OF TEXAS: |
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SECTION 1. Section 162.204(a), Tax Code, is amended to read |
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as follows: |
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(a) The tax imposed by this subchapter does not apply to: |
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(1) diesel fuel sold to the United States for its |
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exclusive use, provided that the exemption does not apply to diesel |
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fuel sold or delivered to a person operating under a contract with |
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the United States; |
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(2) diesel fuel sold to a public school district in |
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this state for the district's exclusive use; |
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(3) diesel fuel sold to a commercial transportation |
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company or a metropolitan rapid transit authority operating under |
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Chapter 451, Transportation Code, that provides public school |
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transportation services to a school district under Section 34.008, |
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Education Code, and that uses the diesel fuel only to provide those |
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services; |
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(4) diesel fuel exported by either a licensed supplier |
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or a licensed exporter from this state to any other state, provided |
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that the bill of lading indicates the destination state and the |
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supplier collects the destination state tax; |
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(5) diesel fuel moved by truck or railcar between |
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licensed suppliers or licensed permissive suppliers and in which |
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the diesel fuel removed from the first terminal comes to rest in the |
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second terminal, provided that the removal from the second terminal |
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rack is subject to the tax imposed by this subchapter; |
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(6) diesel fuel delivered or sold into a storage |
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facility of a licensed aviation fuel dealer from which the diesel |
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fuel will be delivered solely into the fuel supply tanks of aircraft |
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or aircraft servicing equipment, or sold from one licensed aviation |
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fuel dealer to another licensed aviation fuel dealer who will |
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deliver the diesel fuel exclusively into the fuel supply tanks of |
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aircraft or aircraft servicing equipment; |
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(7) diesel fuel exported to a foreign country if the |
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bill of lading or shipping documents indicate the foreign |
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destination and the fuel is actually exported to the foreign |
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country; |
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(8) dyed diesel fuel sold or delivered by a supplier to |
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another supplier and dyed diesel fuel sold or delivered by a |
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supplier or distributor into the bulk storage facility of a dyed |
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diesel fuel bonded user or to a purchaser who provides a signed |
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statement as provided by Section 162.206; |
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(9) the volume of water, fuel ethanol, renewable |
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diesel, biodiesel, or mixtures thereof that are blended together |
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with taxable diesel fuel when the finished product sold or used is |
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clearly identified on the retail pump, storage tank, and sales |
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invoice as a combination of diesel fuel and water, fuel ethanol, |
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renewable diesel, biodiesel, or mixtures thereof; |
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(10) dyed diesel fuel sold by a supplier or permissive |
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supplier to a distributor, or by a distributor to another |
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distributor; |
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(11) dyed diesel fuel delivered by a license holder |
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into the fuel supply tanks of railway engines, motorboats, or |
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refrigeration units or other stationary equipment powered by a |
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separate motor from a separate fuel supply tank; |
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(12) dyed kerosene when delivered by a supplier, |
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distributor, or importer into a storage facility at a retail |
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business from which all deliveries are exclusively for heating, |
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cooking, lighting, or similar nonhighway use; |
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(13) diesel fuel used by a person, other than a |
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political subdivision, who owns, controls, operates, or manages a |
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commercial motor vehicle as defined by Section 548.001, |
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Transportation Code, if the fuel: |
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(A) is delivered exclusively into the fuel supply |
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tank of the commercial motor vehicle; and |
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(B) is used exclusively to transport passengers |
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for compensation or hire between points in this state on a fixed |
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route or schedule; |
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(14) diesel fuel sold to a volunteer fire department |
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in this state for the department's exclusive use; [or] |
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(15) diesel fuel sold to a nonprofit entity that is |
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organized for the sole purpose of and engages exclusively in |
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providing emergency medical services and that uses the diesel fuel |
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exclusively to provide emergency medical services, including |
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rescue and ambulance services; or |
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(16) diesel fuel sold to a hospital licensed under |
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Chapter 241, Health and Safety Code, for the hospital's exclusive |
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use. |
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SECTION 2. Section 162.227, Tax Code, is amended by adding |
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Subsection (f-3) to read as follows: |
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(f-3) A hospital exempt from the tax imposed under this |
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subchapter that paid tax on the purchase of diesel fuel is entitled |
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to a refund of the tax paid, and the hospital may file a refund claim |
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with the comptroller for that amount. |
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SECTION 3. 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 4. This Act takes effect September 1, 2023. |