Texas 2009 - 81st Regular

Texas House Bill HB2716 Compare Versions

Only one version of the bill is available at this time.

Old	New	Differences
1	1	81R8871 JE-F
2	2	By: Bolton H.B. No. 2716
3	3
4	4
5	5	A BILL TO BE ENTITLED
6	6	AN ACT
7	7	relating to exempting certain entities providing emergency
8	8	services from motor fuel taxes.
9	9	BE IT ENACTED BY THE LEGISLATURE OF THE STATE OF TEXAS:
10	10	SECTION 1. Section 162.104(a), Tax Code, is amended to read
11	11	as follows:
12	12	(a) The tax imposed by this subchapter does not apply to
13	13	gasoline:
14	14	(1) sold to the United States for its exclusive use,
15	15	provided that the exemption does not apply with respect to fuel sold
16	16	or delivered to a person operating under a contract with the United
17	17	States;
18	18	(2) sold to a public school district or emergency
19	19	services district in this state for the district's exclusive use;
20	20	(3) sold to a commercial transportation company or a
21	21	metropolitan rapid transit authority operating under Chapter 451,
22	22	Transportation Code, that provides public school transportation
23	23	services to a school district under Section 34.008, Education Code,
24	24	and that uses the gasoline only to provide those services;
25	25	(4) exported by either a licensed supplier or a
26	26	licensed exporter from this state to any other state, provided
27	27	that:
28	28	(A) for gasoline in a situation described by
29	29	Subsection (d), the bill of lading indicates the destination state
30	30	and the supplier collects the destination state tax; or
31	31	(B) for gasoline in a situation described by
32	32	Subsection (e), the bill of lading indicates the destination state,
33	33	the gasoline is subsequently exported, and the exporter is licensed
34	34	in the destination state to pay that state's tax and has an
35	35	exporter's license issued under this subchapter;
36	36	(5) moved by truck or railcar between licensed
37	37	suppliers or licensed permissive suppliers and in which the
38	38	gasoline removed from the first terminal comes to rest in the second
39	39	terminal, provided that the removal from the second terminal rack
40	40	is subject to the tax imposed by this subchapter;
41	41	(6) delivered or sold into a storage facility of a
42	42	licensed aviation fuel dealer from which gasoline will be delivered
43	43	solely into the fuel supply tanks of aircraft or aircraft servicing
44	44	equipment, or sold from one licensed aviation fuel dealer to
45	45	another licensed aviation fuel dealer who will deliver the aviation
46	46	fuel exclusively into the fuel supply tanks of aircraft or aircraft
47	47	servicing equipment; [or]
48	48	(7) exported to a foreign country if the bill of lading
49	49	indicates the foreign destination and the fuel is actually exported
50	50	to the foreign country; or
51	51	(8) sold to a volunteer fire department in this state
52	52	for the department's exclusive use.
53	53	SECTION 2. Section 162.125, Tax Code, is amended by adding
54	54	Subsection (g-1) to read as follows:
55	55	(g-1) A volunteer fire department or emergency services
56	56	district exempt from the tax imposed under this subchapter that
57	57	paid tax on the purchase of gasoline is entitled to a refund of the
58	58	tax paid, and the volunteer fire department or emergency services
59	59	district may file a refund claim with the comptroller for that
60	60	amount.
61	61	SECTION 3. Section 162.204(a), Tax Code, is amended to read
62	62	as follows:
63	63	(a) The tax imposed by this subchapter does not apply to:
64	64	(1) diesel fuel sold to the United States for its
65	65	exclusive use, provided that the exemption does not apply to diesel
66	66	fuel sold or delivered to a person operating under a contract with
67	67	the United States;
68	68	(2) diesel fuel sold to a public school district or
69	69	emergency services district in this state for the district's
70	70	exclusive use;
71	71	(3) diesel fuel sold to a commercial transportation
72	72	company or a metropolitan rapid transit authority operating under
73	73	Chapter 451, Transportation Code, that provides public school
74	74	transportation services to a school district under Section 34.008,
75	75	Education Code, and that uses the diesel fuel only to provide those
76	76	services;
77	77	(4) diesel fuel exported by either a licensed supplier
78	78	or a licensed exporter from this state to any other state, provided
79	79	that:
80	80	(A) for diesel fuel in a situation described by
81	81	Subsection (d), the bill of lading indicates the destination state
82	82	and the supplier collects the destination state tax; or
83	83	(B) for diesel fuel in a situation described by
84	84	Subsection (e), the bill of lading indicates the destination state,
85	85	the diesel fuel is subsequently exported, and the exporter is
86	86	licensed in the destination state to pay that state's tax and has an
87	87	exporter's license issued under this subchapter;
88	88	(5) diesel fuel moved by truck or railcar between
89	89	licensed suppliers or licensed permissive suppliers and in which
90	90	the diesel fuel removed from the first terminal comes to rest in the
91	91	second terminal, provided that the removal from the second terminal
92	92	rack is subject to the tax imposed by this subchapter;
93	93	(6) diesel fuel delivered or sold into a storage
94	94	facility of a licensed aviation fuel dealer from which the diesel
95	95	fuel will be delivered solely into the fuel supply tanks of aircraft
96	96	or aircraft servicing equipment, or sold from one licensed aviation
97	97	fuel dealer to another licensed aviation fuel dealer who will
98	98	deliver the diesel fuel exclusively into the fuel supply tanks of
99	99	aircraft or aircraft servicing equipment;
100	100	(7) diesel fuel exported to a foreign country if the
101	101	bill of lading indicates the foreign destination and the fuel is
102	102	actually exported to the foreign country;
103	103	(8) dyed diesel fuel sold or delivered by a supplier to
104	104	another supplier and dyed diesel fuel sold or delivered by a
105	105	supplier or distributor into the bulk storage facility of a dyed
106	106	diesel fuel bonded user or to a purchaser who provides a signed
107	107	statement as provided by Section 162.206;
108	108	(9) the volume of water, fuel ethanol, biodiesel, or
109	109	mixtures thereof that are blended together with taxable diesel fuel
110	110	when the finished product sold or used is clearly identified on the
111	111	retail pump, storage tank, and sales invoice as a combination of
112	112	diesel fuel and water, fuel ethanol, biodiesel, or mixtures
113	113	thereof;
114	114	(10) dyed diesel fuel sold by a supplier or permissive
115	115	supplier to a distributor, or by a distributor to another
116	116	distributor;
117	117	(11) dyed diesel fuel delivered by a license holder
118	118	into the fuel supply tanks of railway engines, motorboats, or
119	119	refrigeration units or other stationary equipment powered by a
120	120	separate motor from a separate fuel supply tank;
121	121	(12) dyed kerosene when delivered by a supplier,
122	122	distributor, or importer into a storage facility at a retail
123	123	business from which all deliveries are exclusively for heating,
124	124	cooking, lighting, or similar nonhighway use; [or]
125	125	(13) diesel fuel used by a person, other than a
126	126	political subdivision, who owns, controls, operates, or manages a
127	127	commercial motor vehicle as defined by Section 548.001,
128	128	Transportation Code, if the fuel:
129	129	(A) is delivered exclusively into the fuel supply
130	130	tank of the commercial motor vehicle; and
131	131	(B) is used exclusively to transport passengers
132	132	for compensation or hire between points in this state on a fixed
133	133	route or schedule; or
134	134	(14) diesel fuel sold to a volunteer fire department
135	135	in this state for the department's exclusive use.
136	136	SECTION 4. Section 162.227, Tax Code, is amended by adding
137	137	Subsection (f-1) to read as follows:
138	138	(f-1) A volunteer fire department or emergency services
139	139	district exempt from the tax imposed under this subchapter that
140	140	paid tax on the purchase of diesel fuel is entitled to a refund of
141	141	the tax paid, and the volunteer fire department or emergency
142	142	services district may file a refund claim with the comptroller for
143	143	that amount.
144	144	SECTION 5. The change in law made by this Act does not
145	145	affect taxes imposed before the effective date of this Act, and the
146	146	law in effect before the effective date of this Act is continued in
147	147	effect for purposes of the liability for and collection of those
148	148	taxes.
149	149	SECTION 6. This Act takes effect July 1, 2009, if it
150	150	receives a vote of two-thirds of all the members elected to each
151	151	house, as provided by Section 39, Article III, Texas Constitution.
152	152	If this Act does not receive the vote necessary for effect on that
153	153	date, this Act takes effect September 1, 2009.