Texas 2011 - 82nd Regular

Texas House Bill HB3182 Compare Versions

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1	1	By: Ritter (Senate Sponsor - Williams) H.B. No. 3182
2	2	(In the Senate - Received from the House May 5, 2011;
3	3	May 9, 2011, read first time and referred to Committee on Finance;
4	4	May 17, 2011, reported favorably by the following vote: Yeas 13,
5	5	Nays 0; May 17, 2011, sent to printer.)
6	6
7	7
8	8	A BILL TO BE ENTITLED
9	9	AN ACT
10	10	relating to the imposition of state taxes, including the sales and
11	11	use, motor vehicle sales and use, and hotel occupancy tax, on
12	12	certain oilfield portable units.
13	13	BE IT ENACTED BY THE LEGISLATURE OF THE STATE OF TEXAS:
14	14	SECTION 1. Section 151.308(a), Tax Code, is amended to read
15	15	as follows:
16	16	(a) The following are exempted from the taxes imposed by
17	17	this chapter:
18	18	(1) oil as taxed by Chapter 202;
19	19	(2) sulphur as taxed by Chapter 203;
20	20	(3) motor fuels and special fuels as defined, taxed,
21	21	or exempted by Chapter 162;
22	22	(4) cement as taxed by Chapter 181;
23	23	(5) motor vehicles, trailers, and semitrailers as
24	24	defined, taxed, or exempted by Chapter 152, other than a mobile
25	25	office or an oilfield portable unit, as those terms are defined by
26	26	Section 152.001 [152.001(16)];
27	27	(6) mixed beverages, ice, or nonalcoholic beverages
28	28	and the preparation or service of these items if the receipts are
29	29	taxable by Chapter 183;
30	30	(7) alcoholic beverages when sold to the holder of a
31	31	private club registration permit or to the agent or employee of the
32	32	holder of a private club registration permit if the holder or agent
33	33	or employee is acting as the agent of the members of the club and if
34	34	the beverages are to be served on the premises of the club;
35	35	(8) oil well service as taxed by Subchapter E, Chapter
36	36	191; and
37	37	(9) insurance premiums subject to gross premiums
38	38	taxes.
39	39	SECTION 2. Section 152.001, Tax Code, is amended by
40	40	amending Subdivision (4) and adding Subdivision (20) to read as
41	41	follows:
42	42	(4) "Motor Vehicle" does not include:
43	43	(A) a device moved only by human power;
44	44	(B) a device used exclusively on stationary rails
45	45	or tracks;
46	46	(C) road-building machinery;
47	47	(D) a mobile office;
48	48	(E) a vehicle with respect to which the
49	49	certificate of title has been surrendered in exchange for:
50	50	(i) a salvage vehicle title issued pursuant
51	51	to Chapter 501, Transportation Code;
52	52	(ii) a certificate of authority issued
53	53	pursuant to Chapter 683, Transportation Code;
54	54	(iii) a nonrepairable vehicle title issued
55	55	pursuant to Chapter 501, Transportation Code;
56	56	(iv) an ownership document issued by
57	57	another state if the document is comparable to a document issued
58	58	pursuant to Subparagraph (i), (ii), or (iii); [or]
59	59	(F) a vehicle that has been declared a total loss
60	60	by an insurance company pursuant to the settlement or adjustment of
61	61	a claim; or
62	62	(G) an oilfield portable unit.
63	63	(20) "Oilfield portable unit" means a bunkhouse,
64	64	manufactured home, trailer, or semitrailer that:
65	65	(A) is not a travel trailer, as defined by
66	66	Section 502.166(e), Transportation Code;
67	67	(B) is designed to be used for temporary lodging
68	68	or as temporary office space;
69	69	(C) is used exclusively at any oil, gas, water
70	70	disposal, or injection well site to provide to well site employees,
71	71	contractors, or other workers sleeping accommodations or temporary
72	72	work space, including office space; and
73	73	(D) does not require attachment to a foundation
74	74	or to real property to be functional.
75	75	SECTION 3. Section 156.001, Tax Code, is amended to read as
76	76	follows:
77	77	Sec. 156.001. DEFINITION. In this chapter, "hotel" means a
78	78	building in which members of the public obtain sleeping
79	79	accommodations for consideration. The term includes a hotel,
80	80	motel, tourist home, tourist house, tourist court, lodging house,
81	81	inn, rooming house, or bed and breakfast. The term does not
82	82	include:
83	83	(1) a hospital, sanitarium, or nursing home; [or]
84	84	(2) a dormitory or other housing facility owned or
85	85	leased and operated by an institution of higher education or a
86	86	private or independent institution of higher education as those
87	87	terms are defined by Section 61.003, Education Code, used by the
88	88	institution for the purpose of providing sleeping accommodations
89	89	for persons engaged in an educational program or activity at the
90	90	institution; or
91	91	(3) an oilfield portable unit, as defined by Section
92	92	152.001.
93	93	SECTION 4. The change in law made by this Act does not
94	94	affect tax liability accruing before the effective date of this
95	95	Act. That liability continues in effect as if this Act had not been
96	96	enacted, and the former law is continued in effect for the
97	97	collection of taxes due and for civil and criminal enforcement of
98	98	the liability for those taxes.
99	99	SECTION 5. This Act takes effect September 1, 2011.
100	100	* * * * *