Texas 2009 - 81st Regular

Texas House Bill HB64 Compare Versions

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

Old	New	Differences
1	1	81R795 CBH-F
2	2	By: Aycock H.B. No. 64
3	3
4	4
5	5	A BILL TO BE ENTITLED
6	6	AN ACT
7	7	relating to the exemption of counties from the diesel fuel tax.
8	8	BE IT ENACTED BY THE LEGISLATURE OF THE STATE OF TEXAS:
9	9	SECTION 1. Section 162.204(a), Tax Code, is amended to read
10	10	as follows:
11	11	(a) The tax imposed by this subchapter does not apply to:
12	12	(1) diesel fuel sold to the United States for its
13	13	exclusive use, provided that the exemption does not apply to diesel
14	14	fuel sold or delivered to a person operating under a contract with
15	15	the United States;
16	16	(2) diesel fuel sold to a public school district in
17	17	this state for the district's exclusive use;
18	18	(3) diesel fuel sold to a commercial transportation
19	19	company or a metropolitan rapid transit authority operating under
20	20	Chapter 451, Transportation Code, that provides public school
21	21	transportation services to a school district under Section 34.008,
22	22	Education Code, and that uses the diesel fuel only to provide those
23	23	services;
24	24	(4) diesel fuel exported by either a licensed supplier
25	25	or a licensed exporter from this state to any other state, provided
26	26	that:
27	27	(A) for diesel fuel in a situation described by
28	28	Subsection (d), the bill of lading indicates the destination state
29	29	and the supplier collects the destination state tax; or
30	30	(B) for diesel fuel in a situation described by
31	31	Subsection (e), the bill of lading indicates the destination state,
32	32	the diesel fuel is subsequently exported, and the exporter is
33	33	licensed in the destination state to pay that state's tax and has an
34	34	exporter's license issued under this subchapter;
35	35	(5) diesel fuel moved by truck or railcar between
36	36	licensed suppliers or licensed permissive suppliers and in which
37	37	the diesel fuel removed from the first terminal comes to rest in the
38	38	second terminal, provided that the removal from the second terminal
39	39	rack is subject to the tax imposed by this subchapter;
40	40	(6) diesel fuel delivered or sold into a storage
41	41	facility of a licensed aviation fuel dealer from which the diesel
42	42	fuel will be delivered solely into the fuel supply tanks of aircraft
43	43	or aircraft servicing equipment, or sold from one licensed aviation
44	44	fuel dealer to another licensed aviation fuel dealer who will
45	45	deliver the diesel fuel exclusively into the fuel supply tanks of
46	46	aircraft or aircraft servicing equipment;
47	47	(7) diesel fuel exported to a foreign country if the
48	48	bill of lading indicates the foreign destination and the fuel is
49	49	actually exported to the foreign country;
50	50	(8) dyed diesel fuel sold or delivered by a supplier to
51	51	another supplier and dyed diesel fuel sold or delivered by a
52	52	supplier or distributor into the bulk storage facility of a dyed
53	53	diesel fuel bonded user or to a purchaser who provides a signed
54	54	statement as provided by Section 162.206;
55	55	(9) the volume of water, fuel ethanol, biodiesel, or
56	56	mixtures thereof that are blended together with taxable diesel fuel
57	57	when the finished product sold or used is clearly identified on the
58	58	retail pump, storage tank, and sales invoice as a combination of
59	59	diesel fuel and water, fuel ethanol, biodiesel, or mixtures
60	60	thereof;
61	61	(10) dyed diesel fuel sold by a supplier or permissive
62	62	supplier to a distributor, or by a distributor to another
63	63	distributor;
64	64	(11) dyed diesel fuel delivered by a license holder
65	65	into the fuel supply tanks of railway engines, motorboats, or
66	66	refrigeration units or other stationary equipment powered by a
67	67	separate motor from a separate fuel supply tank;
68	68	(12) dyed kerosene when delivered by a supplier,
69	69	distributor, or importer into a storage facility at a retail
70	70	business from which all deliveries are exclusively for heating,
71	71	cooking, lighting, or similar nonhighway use; [or]
72	72	(13) diesel fuel used by a person, other than a
73	73	political subdivision, who owns, controls, operates, or manages a
74	74	commercial motor vehicle as defined by Section 548.001,
75	75	Transportation Code, if the fuel:
76	76	(A) is delivered exclusively into the fuel supply
77	77	tank of the commercial motor vehicle; and
78	78	(B) is used exclusively to transport passengers
79	79	for compensation or hire between points in this state on a fixed
80	80	route or schedule; or
81	81	(14) diesel fuel sold to a county in this state for the
82	82	county's exclusive use.
83	83	SECTION 2. Sections 162.227(a) and (c), Tax Code, are
84	84	amended to read as follows:
85	85	(a) A license holder may take a credit on a return for the
86	86	period in which the sale occurred if the license holder paid tax on
87	87	the purchase of diesel fuel and subsequently resells the diesel
88	88	fuel without collecting the tax to:
89	89	(1) the United States government for its exclusive
90	90	use, provided that a credit is not allowed for gasoline used by a
91	91	person operating under a contract with the United States;
92	92	(2) a public school district in this state for the
93	93	district's exclusive use;
94	94	(3) an exporter licensed under this subchapter if the
95	95	seller is a licensed supplier or distributor and the exporter
96	96	subsequently exports the diesel fuel to another state;
97	97	(4) a licensed aviation fuel dealer if the seller is a
98	98	licensed distributor; [or]
99	99	(5) a commercial transportation company or a
100	100	metropolitan rapid transit authority operating under Chapter 451,
101	101	Transportation Code, that provides public school transportation
102	102	services to a school district under Section 34.008, Education Code,
103	103	and that uses the diesel fuel exclusively to provide those
104	104	services; or
105	105	(6) a county in this state for the county's exclusive
106	106	use.
107	107	(c) A license holder may take a credit on a return for the
108	108	period in which the purchase occurred, and a person who does not
109	109	hold a license under this subchapter, other than a license as an
110	110	aviation fuel dealer, may file a refund claim with the comptroller
111	111	if the license holder or person paid tax on diesel fuel and the
112	112	license holder or person:
113	113	(1) is the United States government and the diesel
114	114	fuel is for its exclusive use, provided that a credit or refund is
115	115	not allowed for diesel fuel used by a license holder or person
116	116	operating under a contract with the United States;
117	117	(2) is a public school district in this state and the
118	118	diesel fuel is for the district's exclusive use;
119	119	(3) is a commercial transportation company that
120	120	provides public school transportation services to a school district
121	121	under Section 34.008, Education Code, and the diesel fuel is used
122	122	exclusively to provide those services; [or]
123	123	(4) is a licensed aviation fuel dealer who delivers
124	124	the diesel fuel into the fuel supply tanks of aircraft or aircraft
125	125	servicing equipment; or
126	126	(5) is a county in this state and the diesel fuel is
127	127	for the county's exclusive use.
128	128	SECTION 3. The change in law made by this Act does not
129	129	affect tax liability accruing before the effective date of this
130	130	Act. That liability continues in effect as if this Act had not been
131	131	enacted, and the former law is continued in effect for the
132	132	collection of taxes due and for civil and criminal enforcement of
133	133	the liability for those taxes.
134	134	SECTION 4. This Act takes effect immediately if it receives
135	135	a vote of two-thirds of all the members elected to each house, as
136	136	provided by Section 39, Article III, Texas Constitution. If this
137	137	Act does not receive the vote necessary for immediate effect, this
138	138	Act takes effect September 1, 2009.