Texas 2011 - 82nd Regular

Texas House Bill HB3183

Voted on by House
 
Out of Senate Committee
 
Voted on by Senate
 
Governor Action
 
Bill Becomes Law
 

Caption

Relating to computation of the volume of components blended with taxable diesel for the exemption from motor fuels tax.

Impact

The passage of HB 3183 would specifically enhance the clarity and ease of calculation for businesses dealing with exempt diesel components. By allowing for rounding in invoices, the bill is designed to reduce administrative burdens on suppliers and ensure consistency in tax exemption applications. This change could ultimately lead to more efficient sales processes and potentially encourage greater compliance among distributors regarding motor fuels tax obligations.

Summary

House Bill 3183 aims to amend the Tax Code concerning the computation of the volume of components blended with taxable diesel, specifically relating to the exemption from the motor fuels tax. The bill proposes that invoices provided by suppliers or distributors for sales involving exempt components may round the volume of the exempt component to the nearest whole percent. This legislative change is intended to streamline the invoicing process and ensure compliance with tax reporting requirements for taxable fuels.

Sentiment

The sentiment around HB 3183 appears to be largely positive, particularly among those in the fuel distribution and supply industry, who may view the bill as a beneficial adjustment to the existing tax code. However, there may be concerns from regulatory bodies regarding the potential for misinterpretation of the amendment and how it will affect overall tax revenue reporting.

Contention

While there seems to be support for simplifying tax exemption processes, some stakeholders might point out the need for safeguards to prevent misuse of the rounding provisions. It remains important to ensure that the rounding does not lead to significant fiscal impacts or losses in tax revenue. The discussions need to focus on balancing simplification in business operations while maintaining the integrity of tax collection mechanisms.

Companion Bills

TX SB1772

Very Similar Relating to computation of the volume of components blended with taxable diesel for the exemption from motor fuels tax.

Similar Bills

No similar bills found.