Texas 2009 - 81st Regular

Texas Senate Bill SB254 Compare Versions

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1	1	S.B. No. 254
2	2
3	3
4	4	AN ACT
5	5	relating to the exemption of volunteer fire departments from
6	6	certain motor fuel taxes.
7	7	BE IT ENACTED BY THE LEGISLATURE OF THE STATE OF TEXAS:
8	8	SECTION 1. Subsection (a), Section 162.104, Tax Code, is
9	9	amended to read as follows:
10	10	(a) The tax imposed by this subchapter does not apply to
11	11	gasoline:
12	12	(1) sold to the United States for its exclusive use,
13	13	provided that the exemption does not apply with respect to fuel sold
14	14	or delivered to a person operating under a contract with the United
15	15	States;
16	16	(2) sold to a public school district in this state for
17	17	the district's exclusive use;
18	18	(3) sold to a commercial transportation company or a
19	19	metropolitan rapid transit authority operating under Chapter 451,
20	20	Transportation Code, that provides public school transportation
21	21	services to a school district under Section 34.008, Education Code,
22	22	and that uses the gasoline only to provide those services;
23	23	(4) exported by either a licensed supplier or a
24	24	licensed exporter from this state to any other state, provided
25	25	that:
26	26	(A) for gasoline in a situation described by
27	27	Subsection (d), the bill of lading indicates the destination state
28	28	and the supplier collects the destination state tax; or
29	29	(B) for gasoline in a situation described by
30	30	Subsection (e), the bill of lading indicates the destination state,
31	31	the gasoline is subsequently exported, and the exporter is licensed
32	32	in the destination state to pay that state's tax and has an
33	33	exporter's license issued under this subchapter;
34	34	(5) moved by truck or railcar between licensed
35	35	suppliers or licensed permissive suppliers and in which the
36	36	gasoline removed from the first terminal comes to rest in the second
37	37	terminal, provided that the removal from the second terminal rack
38	38	is subject to the tax imposed by this subchapter;
39	39	(6) delivered or sold into a storage facility of a
40	40	licensed aviation fuel dealer from which gasoline will be delivered
41	41	solely into the fuel supply tanks of aircraft or aircraft servicing
42	42	equipment, or sold from one licensed aviation fuel dealer to
43	43	another licensed aviation fuel dealer who will deliver the aviation
44	44	fuel exclusively into the fuel supply tanks of aircraft or aircraft
45	45	servicing equipment; [or]
46	46	(7) exported to a foreign country if the bill of lading
47	47	indicates the foreign destination and the fuel is actually exported
48	48	to the foreign country; or
49	49	(8) sold to a volunteer fire department in this state
50	50	for the department's exclusive use.
51	51	SECTION 2. Section 162.125, Tax Code, is amended by adding
52	52	Subsection (g-1) to read as follows:
53	53	(g-1) A volunteer fire department exempt from the tax
54	54	imposed under this subchapter that paid tax on the purchase of
55	55	gasoline is entitled to a refund of the tax paid, and the volunteer
56	56	fire department may file a refund claim with the comptroller for
57	57	that amount.
58	58	SECTION 3. Subsection (a), Section 162.204, Tax Code, is
59	59	amended to read as follows:
60	60	(a) The tax imposed by this subchapter does not apply to:
61	61	(1) diesel fuel sold to the United States for its
62	62	exclusive use, provided that the exemption does not apply to diesel
63	63	fuel sold or delivered to a person operating under a contract with
64	64	the United States;
65	65	(2) diesel fuel sold to a public school district in
66	66	this state for the district's exclusive use;
67	67	(3) diesel fuel sold to a commercial transportation
68	68	company or a metropolitan rapid transit authority operating under
69	69	Chapter 451, Transportation Code, that provides public school
70	70	transportation services to a school district under Section 34.008,
71	71	Education Code, and that uses the diesel fuel only to provide those
72	72	services;
73	73	(4) diesel fuel exported by either a licensed supplier
74	74	or a licensed exporter from this state to any other state, provided
75	75	that:
76	76	(A) for diesel fuel in a situation described by
77	77	Subsection (d), the bill of lading indicates the destination state
78	78	and the supplier collects the destination state tax; or
79	79	(B) for diesel fuel in a situation described by
80	80	Subsection (e), the bill of lading indicates the destination state,
81	81	the diesel fuel is subsequently exported, and the exporter is
82	82	licensed in the destination state to pay that state's tax and has an
83	83	exporter's license issued under this subchapter;
84	84	(5) diesel fuel moved by truck or railcar between
85	85	licensed suppliers or licensed permissive suppliers and in which
86	86	the diesel fuel removed from the first terminal comes to rest in the
87	87	second terminal, provided that the removal from the second terminal
88	88	rack is subject to the tax imposed by this subchapter;
89	89	(6) diesel fuel delivered or sold into a storage
90	90	facility of a licensed aviation fuel dealer from which the diesel
91	91	fuel will be delivered solely into the fuel supply tanks of aircraft
92	92	or aircraft servicing equipment, or sold from one licensed aviation
93	93	fuel dealer to another licensed aviation fuel dealer who will
94	94	deliver the diesel fuel exclusively into the fuel supply tanks of
95	95	aircraft or aircraft servicing equipment;
96	96	(7) diesel fuel exported to a foreign country if the
97	97	bill of lading indicates the foreign destination and the fuel is
98	98	actually exported to the foreign country;
99	99	(8) dyed diesel fuel sold or delivered by a supplier to
100	100	another supplier and dyed diesel fuel sold or delivered by a
101	101	supplier or distributor into the bulk storage facility of a dyed
102	102	diesel fuel bonded user or to a purchaser who provides a signed
103	103	statement as provided by Section 162.206;
104	104	(9) the volume of water, fuel ethanol, biodiesel, or
105	105	mixtures thereof that are blended together with taxable diesel fuel
106	106	when the finished product sold or used is clearly identified on the
107	107	retail pump, storage tank, and sales invoice as a combination of
108	108	diesel fuel and water, fuel ethanol, biodiesel, or mixtures
109	109	thereof;
110	110	(10) dyed diesel fuel sold by a supplier or permissive
111	111	supplier to a distributor, or by a distributor to another
112	112	distributor;
113	113	(11) dyed diesel fuel delivered by a license holder
114	114	into the fuel supply tanks of railway engines, motorboats, or
115	115	refrigeration units or other stationary equipment powered by a
116	116	separate motor from a separate fuel supply tank;
117	117	(12) dyed kerosene when delivered by a supplier,
118	118	distributor, or importer into a storage facility at a retail
119	119	business from which all deliveries are exclusively for heating,
120	120	cooking, lighting, or similar nonhighway use; [or]
121	121	(13) diesel fuel used by a person, other than a
122	122	political subdivision, who owns, controls, operates, or manages a
123	123	commercial motor vehicle as defined by Section 548.001,
124	124	Transportation Code, if the fuel:
125	125	(A) is delivered exclusively into the fuel supply
126	126	tank of the commercial motor vehicle; and
127	127	(B) is used exclusively to transport passengers
128	128	for compensation or hire between points in this state on a fixed
129	129	route or schedule; or
130	130	(14) diesel fuel sold to a volunteer fire department
131	131	in this state for the department's exclusive use.
132	132	SECTION 4. Section 162.227, Tax Code, is amended by adding
133	133	Subsection (f-1) to read as follows:
134	134	(f-1) A volunteer fire department exempt from the tax
135	135	imposed under this subchapter that paid tax on the purchase of
136	136	diesel fuel is entitled to a refund of the tax paid, and the
137	137	volunteer fire department may file a refund claim with the
138	138	comptroller for that amount.
139	139	SECTION 5. The change in law made by this Act does not
140	140	affect taxes imposed before the effective date of this Act, and the
141	141	law in effect before the effective date of this Act is continued in
142	142	effect for purposes of the liability for and collection of those
143	143	taxes.
144	144	SECTION 6. This Act takes effect July 1, 2009, if it
145	145	receives a vote of two-thirds of all the members elected to each
146	146	house, as provided by Section 39, Article III, Texas Constitution.
147	147	If this Act does not receive the vote necessary for effect on that
148	148	date, this Act takes effect September 1, 2009.
149	149	______________________________ ______________________________
150	150	President of the Senate Speaker of the House
151	151	I hereby certify that S.B. No. 254 passed the Senate on
152	152	April 16, 2009, by the following vote: Yeas 31, Nays 0.
153	153	______________________________
154	154	Secretary of the Senate
155	155	I hereby certify that S.B. No. 254 passed the House on
156	156	May 14, 2009, by the following vote: Yeas 143, Nays 0, two
157	157	present not voting.
158	158	______________________________
159	159	Chief Clerk of the House
160	160	Approved:
161	161	______________________________
162	162	Date
163	163	______________________________
164	164	Governor