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AN ACT
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relating to an exemption from certain motor fuel taxes for, and |
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registration fees for motor vehicles owned by, certain nonprofit |
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food banks. |
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BE IT ENACTED BY THE LEGISLATURE OF THE STATE OF TEXAS: |
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SECTION 1. Section 162.001, Tax Code, is amended by adding |
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Subdivision (45-a) to read as follows: |
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(45-a) "Nonprofit food bank" means a nonprofit entity |
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that solicits, stores, and redistributes edible food to agencies |
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that feed needy families and individuals. |
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SECTION 2. Section 162.104(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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gasoline: |
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(1) sold to the United States for its exclusive use, |
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provided that the exemption does not apply with respect to fuel sold |
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or delivered to a person operating under a contract with the United |
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States; |
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(2) sold to a public school district in this state for |
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the district's exclusive use; |
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(3) sold to a commercial transportation company or a |
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metropolitan rapid transit authority operating under Chapter 451, |
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Transportation Code, that provides public school transportation |
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services to a school district under Section 34.008, Education Code, |
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and that uses the gasoline only to provide those services; |
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(4) exported by either a licensed supplier or a |
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licensed exporter from this state to any other state, provided that |
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the bill of lading indicates the destination state and the supplier |
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collects the destination state tax; |
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(5) moved by truck or railcar between licensed |
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suppliers or licensed permissive suppliers and in which the |
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gasoline removed from the first terminal comes to rest in the second |
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terminal, provided that the removal from the second terminal rack |
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is subject to the tax imposed by this subchapter; |
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(6) delivered or sold into a storage facility of a |
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licensed aviation fuel dealer from which gasoline will be delivered |
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solely into the fuel supply tanks of aircraft or aircraft servicing |
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equipment, or sold from one licensed aviation fuel dealer to |
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another licensed aviation fuel dealer who will deliver the aviation |
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fuel exclusively into the fuel supply tanks of aircraft or aircraft |
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servicing equipment; |
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(7) exported to a foreign country if the bill of lading |
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or shipping documents indicate the foreign destination and the fuel |
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is actually exported to the foreign country; |
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(8) sold to a volunteer fire department in this state |
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for the department's exclusive use; [or] |
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(9) sold to a nonprofit entity that is organized for |
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the sole purpose of and engages exclusively in providing emergency |
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medical services and that uses the gasoline exclusively to provide |
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emergency medical services, including rescue and ambulance |
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services; or |
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(10) sold to a nonprofit food bank and delivered into: |
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(A) the fuel supply tank of a motor vehicle with a |
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gross vehicle weight rating of at least 25,000 pounds that is owned |
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by the nonprofit food bank and used to deliver food; or |
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(B) a storage facility from which gasoline will |
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be delivered solely into the fuel supply tanks of motor vehicles |
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described by Paragraph (A). |
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SECTION 3. Section 162.125(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 sale occurred if the license holder paid tax on |
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the purchase of gasoline and subsequently resells the gasoline |
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without collecting the tax to: |
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(1) the United States government for its exclusive |
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use, provided that a credit is not allowed for gasoline used by a |
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person operating under contract with the United States; |
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(2) a public school district in this state for the |
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district's exclusive use; |
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(3) an exporter licensed under this subchapter if the |
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seller is a licensed supplier or distributor and the exporter |
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subsequently exports the gasoline to another state; |
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(4) a licensed aviation fuel dealer if the seller is a |
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licensed distributor; [or] |
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(5) a commercial transportation company or a |
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metropolitan rapid transit authority operating under Chapter 451, |
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Transportation Code, that provides public school transportation |
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services to a school district under Section 34.008, Education Code, |
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and that uses the gasoline exclusively to provide those services; |
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or |
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(6) a nonprofit food bank that delivers or will |
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deliver the gasoline into the fuel supply tank of a motor vehicle |
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with a gross vehicle weight rating of at least 25,000 pounds that is |
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owned by the nonprofit food bank and used to deliver food. |
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SECTION 4. Subchapter B, Chapter 162, Tax Code, is amended |
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by adding Section 162.1276 to read as follows: |
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Sec. 162.1276. REFUND FOR CERTAIN NONPROFIT FOOD BANKS. |
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(a) A nonprofit food bank is entitled to and may file a claim with |
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the comptroller for a refund in the amount provided by this section |
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of taxes paid under this subchapter for gasoline delivered into the |
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fuel supply tank of a motor vehicle with a gross vehicle weight |
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rating of at least 25,000 pounds that is owned by the nonprofit food |
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bank and used to deliver food. |
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(b) The amount of the refund under Subsection (a) is equal |
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to the amount of tax paid under this subchapter for gasoline that |
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qualifies for the refund and is purchased by the nonprofit food |
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bank. |
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(c) A nonprofit food bank that requests a refund under this |
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section shall maintain all supporting documentation relating to the |
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refund until the sixth anniversary of the date of the request. |
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SECTION 5. 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 nonprofit food bank and |
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delivered into: |
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(A) the fuel supply tank of a motor vehicle with a |
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gross vehicle weight rating of at least 25,000 pounds that is owned |
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by the nonprofit food bank and used to deliver food; or |
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(B) a storage facility from which diesel fuel |
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will be delivered solely into the fuel supply tanks of motor |
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vehicles described by Paragraph (A). |
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SECTION 6. Section 162.227(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 sale occurred if the license holder paid tax on |
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the purchase of diesel fuel and subsequently resells the diesel |
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|
fuel without collecting the tax to: |
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(1) the United States government for its exclusive |
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use, provided that a credit is not allowed for gasoline used by a |
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person operating under a contract with the United States; |
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(2) a public school district in this state for the |
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district's exclusive use; |
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(3) an exporter licensed under this subchapter if the |
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seller is a licensed supplier or distributor and the exporter |
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subsequently exports the diesel fuel to another state; |
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(4) a licensed aviation fuel dealer if the seller is a |
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licensed distributor; [or] |
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(5) a commercial transportation company or a |
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metropolitan rapid transit authority operating under Chapter 451, |
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|
Transportation Code, that provides public school transportation |
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services to a school district under Section 34.008, Education Code, |
|
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and that uses the diesel fuel exclusively to provide those |
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services; or |
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(6) a nonprofit food bank that delivers or will |
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deliver the diesel fuel into the fuel supply tank of a motor vehicle |
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with a gross vehicle weight rating of at least 25,000 pounds that is |
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owned by the nonprofit food bank and used to deliver food. |
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SECTION 7. Subchapter C, Chapter 162, Tax Code, is amended |
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by adding Section 162.2276 to read as follows: |
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Sec. 162.2276. REFUND FOR CERTAIN NONPROFIT FOOD BANKS. |
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(a) A nonprofit food bank is entitled to and may file a claim with |
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the comptroller for a refund in the amount provided by this section |
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of taxes paid under this subchapter for diesel fuel delivered into |
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the fuel supply tank of a motor vehicle with a gross vehicle weight |
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rating of at least 25,000 pounds that is owned by the nonprofit food |
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bank and used to deliver food. |
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(b) The amount of the refund under Subsection (a) is equal |
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to the amount of tax paid under this subchapter for diesel fuel that |
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qualifies for the refund and is purchased by the nonprofit food |
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bank. |
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(c) A nonprofit food bank that requests a refund under this |
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section shall maintain all supporting documentation relating to the |
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refund until the sixth anniversary of the date of the request. |
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SECTION 8. Subchapter J, Chapter 502, Transportation Code, |
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is amended by adding Section 502.458 to read as follows: |
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Sec. 502.458. VEHICLES USED BY NONPROFIT FOOD BANKS. (a) |
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In this section, "nonprofit food bank" has the meaning assigned by |
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Section 162.001, Tax Code. |
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(b) The owner of a motor vehicle described by Section |
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162.104(a)(10)(A) or 162.204(a)(16)(A), Tax Code, may apply for |
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registration under Section 502.451 of this code and is exempt from |
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the payment of the registration fee that would otherwise be |
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required by this chapter if the vehicle is used by a nonprofit food |
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bank to deliver food. |
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(c) An application for registration under this section must |
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include: |
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(1) a statement by the owner of the vehicle that the |
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vehicle is used by a nonprofit food bank to deliver food; and |
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(2) a statement signed by an officer of the nonprofit |
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food bank that the vehicle has been used by a nonprofit food bank to |
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deliver food and qualifies for registration under this section. |
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SECTION 9. Chapter 162, Tax Code, as amended by this Act, |
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does not affect tax liability accruing before the effective date of |
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this Act. That liability continues in effect as if this Act had not |
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been 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 10. Section 502.458, Transportation Code, as added |
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by this Act, applies only to an application for registration |
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submitted on or after the effective date of this Act. |
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SECTION 11. This Act takes effect September 1, 2023. |
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______________________________ |
______________________________ |
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President of the Senate |
Speaker of the House |
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I certify that H.B. No. 3599 was passed by the House on May 8, |
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2023, by the following vote: Yeas 137, Nays 6, 1 present, not |
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voting. |
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______________________________ |
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Chief Clerk of the House |
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I certify that H.B. No. 3599 was passed by the Senate on May |
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17, 2023, by the following vote: Yeas 30, Nays 1. |
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______________________________ |
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Secretary of the Senate |
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APPROVED: _____________________ |
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Date |
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_____________________ |
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Governor |