Texas 2009 - 81st Regular

Texas House Bill HB794 Compare Versions

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

Old	New	Differences
1	1	81R1992 JE-D
2	2	By: King of Parker H.B. No. 794
3	3
4	4
5	5	A BILL TO BE ENTITLED
6	6	AN ACT
7	7	relating to the exemption of volunteer fire departments from
8	8	certain 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 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 exempt from the tax
56	56	imposed under this subchapter that paid tax on the purchase of
57	57	gasoline is entitled to a refund of the tax paid, and the volunteer
58	58	fire department may file a refund claim with the comptroller for
59	59	that amount.
60	60	SECTION 3. Section 162.204(a), Tax Code, is amended to read
61	61	as follows:
62	62	(a) The tax imposed by this subchapter does not apply to:
63	63	(1) diesel fuel sold to the United States for its
64	64	exclusive use, provided that the exemption does not apply to diesel
65	65	fuel sold or delivered to a person operating under a contract with
66	66	the United States;
67	67	(2) diesel fuel sold to a public school district in
68	68	this state for the district's exclusive use;
69	69	(3) diesel fuel sold to a commercial transportation
70	70	company or a metropolitan rapid transit authority operating under
71	71	Chapter 451, Transportation Code, that provides public school
72	72	transportation services to a school district under Section 34.008,
73	73	Education Code, and that uses the diesel fuel only to provide those
74	74	services;
75	75	(4) diesel fuel exported by either a licensed supplier
76	76	or a licensed exporter from this state to any other state, provided
77	77	that:
78	78	(A) for diesel fuel in a situation described by
79	79	Subsection (d), the bill of lading indicates the destination state
80	80	and the supplier collects the destination state tax; or
81	81	(B) for diesel fuel in a situation described by
82	82	Subsection (e), the bill of lading indicates the destination state,
83	83	the diesel fuel is subsequently exported, and the exporter is
84	84	licensed in the destination state to pay that state's tax and has an
85	85	exporter's license issued under this subchapter;
86	86	(5) diesel fuel moved by truck or railcar between
87	87	licensed suppliers or licensed permissive suppliers and in which
88	88	the diesel fuel removed from the first terminal comes to rest in the
89	89	second terminal, provided that the removal from the second terminal
90	90	rack is subject to the tax imposed by this subchapter;
91	91	(6) diesel fuel delivered or sold into a storage
92	92	facility of a licensed aviation fuel dealer from which the diesel
93	93	fuel will be delivered solely into the fuel supply tanks of aircraft
94	94	or aircraft servicing equipment, or sold from one licensed aviation
95	95	fuel dealer to another licensed aviation fuel dealer who will
96	96	deliver the diesel fuel exclusively into the fuel supply tanks of
97	97	aircraft or aircraft servicing equipment;
98	98	(7) diesel fuel exported to a foreign country if the
99	99	bill of lading indicates the foreign destination and the fuel is
100	100	actually exported to the foreign country;
101	101	(8) dyed diesel fuel sold or delivered by a supplier to
102	102	another supplier and dyed diesel fuel sold or delivered by a
103	103	supplier or distributor into the bulk storage facility of a dyed
104	104	diesel fuel bonded user or to a purchaser who provides a signed
105	105	statement as provided by Section 162.206;
106	106	(9) the volume of water, fuel ethanol, biodiesel, or
107	107	mixtures thereof that are blended together with taxable diesel fuel
108	108	when the finished product sold or used is clearly identified on the
109	109	retail pump, storage tank, and sales invoice as a combination of
110	110	diesel fuel and water, fuel ethanol, biodiesel, or mixtures
111	111	thereof;
112	112	(10) dyed diesel fuel sold by a supplier or permissive
113	113	supplier to a distributor, or by a distributor to another
114	114	distributor;
115	115	(11) dyed diesel fuel delivered by a license holder
116	116	into the fuel supply tanks of railway engines, motorboats, or
117	117	refrigeration units or other stationary equipment powered by a
118	118	separate motor from a separate fuel supply tank;
119	119	(12) dyed kerosene when delivered by a supplier,
120	120	distributor, or importer into a storage facility at a retail
121	121	business from which all deliveries are exclusively for heating,
122	122	cooking, lighting, or similar nonhighway use; [or]
123	123	(13) diesel fuel used by a person, other than a
124	124	political subdivision, who owns, controls, operates, or manages a
125	125	commercial motor vehicle as defined by Section 548.001,
126	126	Transportation Code, if the fuel:
127	127	(A) is delivered exclusively into the fuel supply
128	128	tank of the commercial motor vehicle; and
129	129	(B) is used exclusively to transport passengers
130	130	for compensation or hire between points in this state on a fixed
131	131	route or schedule; or
132	132	(14) diesel fuel sold to a volunteer fire department
133	133	in this state for the department's exclusive use.
134	134	SECTION 4. Section 162.227, Tax Code, is amended by adding
135	135	Subsection (f-1) to read as follows:
136	136	(f-1) A volunteer fire department exempt from the tax
137	137	imposed under this subchapter that paid tax on the purchase of
138	138	diesel fuel is entitled to a refund of the tax paid, and the
139	139	volunteer fire department may file a refund claim with the
140	140	comptroller for that amount.
141	141	SECTION 5. The change in law made by this Act does not
142	142	affect taxes imposed before the effective date of this Act, and the
143	143	law in effect before the effective date of this Act is continued in
144	144	effect for purposes of the liability for and collection of those
145	145	taxes.
146	146	SECTION 6. This Act takes effect July 1, 2009, if it
147	147	receives a vote of two-thirds of all the members elected to each
148	148	house, as provided by Section 39, Article III, Texas Constitution.
149	149	If this Act does not receive the vote necessary for effect on that
150	150	date, this Act takes effect September 1, 2009.