Texas 2009 - 81st Regular

Texas House Bill HB3268 Compare Versions

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

Old	New	Differences
1	1	81R4840 CBH-F
2	2	By: Leibowitz H.B. No. 3268
3	3
4	4
5	5	A BILL TO BE ENTITLED
6	6	AN ACT
7	7	relating to the exemption of certain metropolitan rapid transit
8	8	authorities 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 in this state for
19	19	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 metropolitan rapid transit authority
52	52	operating under Chapter 451, Transportation Code, for the
53	53	authority's exclusive use.
54	54	SECTION 2. Section 162.125(a), Tax Code, is amended to read
55	55	as follows:
56	56	(a) A license holder may take a credit on a return for the
57	57	period in which the sale occurred if the license holder paid tax on
58	58	the purchase of gasoline and subsequently resells the gasoline
59	59	without collecting the tax to:
60	60	(1) the United States government for its exclusive
61	61	use, provided that a credit is not allowed for gasoline used by a
62	62	person operating under contract with the United States;
63	63	(2) a public school district in this state for the
64	64	district's exclusive use;
65	65	(3) an exporter licensed under this subchapter if the
66	66	seller is a licensed supplier or distributor and the exporter
67	67	subsequently exports the gasoline to another state;
68	68	(4) a licensed aviation fuel dealer if the seller is a
69	69	licensed distributor; [or]
70	70	(5) a commercial transportation company [or a
71	71	metropolitan rapid transit authority operating under Chapter 451,
72	72	Transportation Code,] that provides public school transportation
73	73	services to a school district under Section 34.008, Education Code,
74	74	and that uses the gasoline exclusively to provide those services;
75	75	or
76	76	(6) a metropolitan rapid transit authority operating
77	77	under Chapter 451, Transportation Code, for the authority's
78	78	exclusive use.
79	79	SECTION 3. Section 162.204(a), Tax Code, is amended to read
80	80	as follows:
81	81	(a) The tax imposed by this subchapter does not apply to:
82	82	(1) diesel fuel sold to the United States for its
83	83	exclusive use, provided that the exemption does not apply to diesel
84	84	fuel sold or delivered to a person operating under a contract with
85	85	the United States;
86	86	(2) diesel fuel sold to a public school district in
87	87	this state for the district's exclusive use;
88	88	(3) diesel fuel sold to a commercial transportation
89	89	company [or a metropolitan rapid transit authority operating under
90	90	Chapter 451, Transportation Code,] that provides public school
91	91	transportation services to a school district under Section 34.008,
92	92	Education Code, and that uses the diesel fuel only to provide those
93	93	services;
94	94	(4) diesel fuel exported by either a licensed supplier
95	95	or a licensed exporter from this state to any other state, provided
96	96	that:
97	97	(A) for diesel fuel in a situation described by
98	98	Subsection (d), the bill of lading indicates the destination state
99	99	and the supplier collects the destination state tax; or
100	100	(B) for diesel fuel in a situation described by
101	101	Subsection (e), the bill of lading indicates the destination state,
102	102	the diesel fuel is subsequently exported, and the exporter is
103	103	licensed in the destination state to pay that state's tax and has an
104	104	exporter's license issued under this subchapter;
105	105	(5) diesel fuel moved by truck or railcar between
106	106	licensed suppliers or licensed permissive suppliers and in which
107	107	the diesel fuel removed from the first terminal comes to rest in the
108	108	second terminal, provided that the removal from the second terminal
109	109	rack is subject to the tax imposed by this subchapter;
110	110	(6) diesel fuel delivered or sold into a storage
111	111	facility of a licensed aviation fuel dealer from which the diesel
112	112	fuel will be delivered solely into the fuel supply tanks of aircraft
113	113	or aircraft servicing equipment, or sold from one licensed aviation
114	114	fuel dealer to another licensed aviation fuel dealer who will
115	115	deliver the diesel fuel exclusively into the fuel supply tanks of
116	116	aircraft or aircraft servicing equipment;
117	117	(7) diesel fuel exported to a foreign country if the
118	118	bill of lading indicates the foreign destination and the fuel is
119	119	actually exported to the foreign country;
120	120	(8) dyed diesel fuel sold or delivered by a supplier to
121	121	another supplier and dyed diesel fuel sold or delivered by a
122	122	supplier or distributor into the bulk storage facility of a dyed
123	123	diesel fuel bonded user or to a purchaser who provides a signed
124	124	statement as provided by Section 162.206;
125	125	(9) the volume of water, fuel ethanol, biodiesel, or
126	126	mixtures thereof that are blended together with taxable diesel fuel
127	127	when the finished product sold or used is clearly identified on the
128	128	retail pump, storage tank, and sales invoice as a combination of
129	129	diesel fuel and water, fuel ethanol, biodiesel, or mixtures
130	130	thereof;
131	131	(10) dyed diesel fuel sold by a supplier or permissive
132	132	supplier to a distributor, or by a distributor to another
133	133	distributor;
134	134	(11) dyed diesel fuel delivered by a license holder
135	135	into the fuel supply tanks of railway engines, motorboats, or
136	136	refrigeration units or other stationary equipment powered by a
137	137	separate motor from a separate fuel supply tank;
138	138	(12) dyed kerosene when delivered by a supplier,
139	139	distributor, or importer into a storage facility at a retail
140	140	business from which all deliveries are exclusively for heating,
141	141	cooking, lighting, or similar nonhighway use; [or]
142	142	(13) diesel fuel used by a person, other than a
143	143	political subdivision, who owns, controls, operates, or manages a
144	144	commercial motor vehicle as defined by Section 548.001,
145	145	Transportation Code, if the fuel:
146	146	(A) is delivered exclusively into the fuel supply
147	147	tank of the commercial motor vehicle; and
148	148	(B) is used exclusively to transport passengers
149	149	for compensation or hire between points in this state on a fixed
150	150	route or schedule; or
151	151	(14) diesel fuel sold to a metropolitan rapid transit
152	152	authority operating under Chapter 451, Transportation Code, for the
153	153	authority's exclusive use.
154	154	SECTION 4. Section 162.227(a), Tax Code, is amended to read
155	155	as follows:
156	156	(a) A license holder may take a credit on a return for the
157	157	period in which the sale occurred if the license holder paid tax on
158	158	the purchase of diesel fuel and subsequently resells the diesel
159	159	fuel without collecting the tax to:
160	160	(1) the United States government for its exclusive
161	161	use, provided that a credit is not allowed for gasoline used by a
162	162	person operating under a contract with the United States;
163	163	(2) a public school district in this state for the
164	164	district's exclusive use;
165	165	(3) an exporter licensed under this subchapter if the
166	166	seller is a licensed supplier or distributor and the exporter
167	167	subsequently exports the diesel fuel to another state;
168	168	(4) a licensed aviation fuel dealer if the seller is a
169	169	licensed distributor; [or]
170	170	(5) a commercial transportation company [or a
171	171	metropolitan rapid transit authority operating under Chapter 451,
172	172	Transportation Code,] that provides public school transportation
173	173	services to a school district under Section 34.008, Education Code,
174	174	and that uses the diesel fuel exclusively to provide those
175	175	services; or
176	176	(6) a metropolitan rapid transit authority operating
177	177	under Chapter 451, Transportation Code, for the authority's
178	178	exclusive use.
179	179	SECTION 5. The heading to Section 162.3021, Tax Code, is
180	180	amended to read as follows:
181	181	Sec. 162.3021. EXEMPTIONS [SCHOOL DISTRICT TRANSPORTATION
182	182	AND COUNTY EXEMPTION].
183	183	SECTION 6. Section 162.3021, Tax Code, is amended by
184	184	amending Subsection (b) and adding Subsection (c) to read as
185	185	follows:
186	186	(b) The [Subject to Section 162.3022, the] tax imposed by
187	187	this subchapter does not apply to the sale of liquefied petroleum
188	188	gas to a commercial transportation company [or a metropolitan rapid
189	189	transit authority operating under Chapter 451, Transportation
190	190	Code,] that uses the gas exclusively to provide public school
191	191	transportation services to a school district under Section 34.008,
192	192	Education Code, or to the use of liquefied petroleum gas by that
193	193	company for that purpose. A motor vehicle that uses liquefied
194	194	petroleum gas and that is owned by a commercial transportation
195	195	company [or a metropolitan rapid transit authority operating under
196	196	Chapter 451, Transportation Code,] and used exclusively to provide
197	197	public school transportation services to a school district under
198	198	Section 34.008, Education Code, is not required to have a liquefied
199	199	gas tax decal or a special use liquefied gas tax decal.
200	200	(c) The tax imposed by this subchapter does not apply to the
201	201	sale of liquefied petroleum gas to a metropolitan rapid transit
202	202	authority operating under Chapter 451, Transportation Code, if the
203	203	gas is sold for the authority's exclusive use. A motor vehicle that
204	204	uses liquefied petroleum gas and that is owned by the authority is
205	205	not required to have a liquefied gas tax decal or a special use
206	206	liquefied gas tax decal.
207	207	SECTION 7. The following are repealed:
208	208	(1) Section 162.1275, Tax Code;
209	209	(2) Section 162.2275, Tax Code; and
210	210	(3) Section 162.3022, Tax Code.
211	211	SECTION 8. The change in law made by this Act does not
212	212	affect tax liability accruing before the effective date of this
213	213	Act. That liability continues in effect as if this Act had not been
214	214	enacted, and the former law is continued in effect for the
215	215	collection of taxes due and for civil and criminal enforcement of
216	216	the liability for those taxes.
217	217	SECTION 9. This Act takes effect July 1, 2009, if it
218	218	receives a vote of two-thirds of all members elected to each house,
219	219	as provided by Section 39, Article III, Texas Constitution. If this
220	220	Act does not receive the vote necessary for effect on that date,
221	221	this Act takes effect September 1, 2009.