By: Ritter H.B. No. 3182
A BILL TO BE ENTITLED
AN ACT
relating to the imposition of state taxes, including the sales and
use, motor vehicle sales and use, and hotel occupancy tax, on
certain oilfield portable units.
BE IT ENACTED BY THE LEGISLATURE OF THE STATE OF TEXAS:
SECTION 1. Section 151.308(a), Tax Code, is amended to read
as follows:
(a) The following are exempted from the taxes imposed by
this chapter:
(1) oil as taxed by Chapter 202;
(2) sulphur as taxed by Chapter 203;
(3) motor fuels and special fuels as defined, taxed,
or exempted by Chapter 162;
(4) cement as taxed by Chapter 181;
(5) motor vehicles, trailers, and semitrailers as
defined, taxed, or exempted by Chapter 152, other than a mobile
office or an oilfield portable unit, as those terms are defined by
Section 152.001 [152.001(16)];
(6) mixed beverages, ice, or nonalcoholic beverages
and the preparation or service of these items if the receipts are
taxable by Chapter 183;
(7) alcoholic beverages when sold to the holder of a
private club registration permit or to the agent or employee of the
holder of a private club registration permit if the holder or agent
or employee is acting as the agent of the members of the club and if
the beverages are to be served on the premises of the club;
(8) oil well service as taxed by Subchapter E, Chapter
191; and
(9) insurance premiums subject to gross premiums
taxes.
SECTION 2. Section 152.001, Tax Code, is amended by
amending Subdivision (4) and adding Subdivision (20) to read as
follows:
(4) "Motor Vehicle" does not include:
(A) a device moved only by human power;
(B) a device used exclusively on stationary rails
or tracks;
(C) road-building machinery;
(D) a mobile office;
(E) a vehicle with respect to which the
certificate of title has been surrendered in exchange for:
(i) a salvage vehicle title issued pursuant
to Chapter 501, Transportation Code;
(ii) a certificate of authority issued
pursuant to Chapter 683, Transportation Code;
(iii) a nonrepairable vehicle title issued
pursuant to Chapter 501, Transportation Code;
(iv) an ownership document issued by
another state if the document is comparable to a document issued
pursuant to Subparagraph (i), (ii), or (iii); [or]
(F) a vehicle that has been declared a total loss
by an insurance company pursuant to the settlement or adjustment of
a claim; or
(G) an oilfield portable unit.
(20) "Oilfield portable unit" means a bunkhouse,
manufactured home, trailer, or semitrailer that:
(A) is not a travel trailer, as defined by
Section 502.166(e), Transportation Code;
(B) is designed to be used for temporary lodging
or as temporary office space;
(C) is used exclusively at any oil, gas, water
disposal, or injection well site to provide to well site employees,
contractors, or other workers sleeping accommodations or temporary
work space, including office space; and
(D) does not require attachment to a foundation
or to real property to be functional.
SECTION 3. Section 156.001, Tax Code, is amended to read as
follows:
Sec. 156.001. DEFINITION. In this chapter, "hotel" means a
building in which members of the public obtain sleeping
accommodations for consideration. The term includes a hotel,
motel, tourist home, tourist house, tourist court, lodging house,
inn, rooming house, or bed and breakfast. The term does not
include:
(1) a hospital, sanitarium, or nursing home; [or]
(2) a dormitory or other housing facility owned or
leased and operated by an institution of higher education or a
private or independent institution of higher education as those
terms are defined by Section 61.003, Education Code, used by the
institution for the purpose of providing sleeping accommodations
for persons engaged in an educational program or activity at the
institution; or
(3) an oilfield portable unit, as defined by Section
152.001.
SECTION 4. The change in law made by this Act does not
affect tax liability accruing before the effective date of this
Act. That liability continues in effect as if this Act had not been
enacted, and the former law is continued in effect for the
collection of taxes due and for civil and criminal enforcement of
the liability for those taxes.
SECTION 5. This Act takes effect September 1, 2011.