Texas 2013 - 83rd Regular

Texas House Bill HB311 Compare Versions

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1	1	83R24318 ADM-D
2	2	By: Guillen H.B. No. 311
3	3	Substitute the following for H.B. No. 311:
4	4	By: Hilderbran C.S.H.B. No. 311
5	5
6	6
7	7	A BILL TO BE ENTITLED
8	8	AN ACT
9	9	relating to the exemption of certain transit districts from motor
10	10	fuel taxes.
11	11	BE IT ENACTED BY THE LEGISLATURE OF THE STATE OF TEXAS:
12	12	SECTION 1. Section 162.104(a), Tax Code, is amended to read
13	13	as follows:
14	14	(a) The tax imposed by this subchapter does not apply to
15	15	gasoline:
16	16	(1) sold to the United States for its exclusive use,
17	17	provided that the exemption does not apply with respect to fuel sold
18	18	or delivered to a person operating under a contract with the United
19	19	States;
20	20	(2) sold to a public school district in this state for
21	21	the district's exclusive use;
22	22	(3) sold to a commercial transportation company or a
23	23	metropolitan rapid transit authority operating under Chapter 451,
24	24	Transportation Code, that provides public school transportation
25	25	services to a school district under Section 34.008, Education Code,
26	26	and that uses the gasoline only to provide those services;
27	27	(4) exported by either a licensed supplier or a
28	28	licensed exporter from this state to any other state, provided
29	29	that:
30	30	(A) for gasoline in a situation described by
31	31	Subsection (d), the bill of lading indicates the destination state
32	32	and the supplier collects the destination state tax; or
33	33	(B) for gasoline in a situation described by
34	34	Subsection (e), the bill of lading indicates the destination state,
35	35	the gasoline is subsequently exported, and the exporter is licensed
36	36	in the destination state to pay that state's tax and has an
37	37	exporter's license issued under this subchapter;
38	38	(5) moved by truck or railcar between licensed
39	39	suppliers or licensed permissive suppliers and in which the
40	40	gasoline removed from the first terminal comes to rest in the second
41	41	terminal, provided that the removal from the second terminal rack
42	42	is subject to the tax imposed by this subchapter;
43	43	(6) delivered or sold into a storage facility of a
44	44	licensed aviation fuel dealer from which gasoline will be delivered
45	45	solely into the fuel supply tanks of aircraft or aircraft servicing
46	46	equipment, or sold from one licensed aviation fuel dealer to
47	47	another licensed aviation fuel dealer who will deliver the aviation
48	48	fuel exclusively into the fuel supply tanks of aircraft or aircraft
49	49	servicing equipment;
50	50	(7) exported to a foreign country if the bill of lading
51	51	indicates the foreign destination and the fuel is actually exported
52	52	to the foreign country; [or]
53	53	(8) sold to a volunteer fire department in this state
54	54	for the department's exclusive use; or
55	55	(9) sold to a transit district created under Chapter
56	56	458, Transportation Code, that uses the gasoline exclusively to
57	57	provide public transportation.
58	58	SECTION 2. Sections 162.125(a) and (g), Tax Code, are
59	59	amended to read as follows:
60	60	(a) A license holder may take a credit on a return for the
61	61	period in which the sale occurred if the license holder paid tax on
62	62	the purchase of gasoline and subsequently resells the gasoline
63	63	without collecting the tax to:
64	64	(1) the United States government for its exclusive
65	65	use, provided that a credit is not allowed for gasoline used by a
66	66	person operating under contract with the United States;
67	67	(2) a public school district in this state for the
68	68	district's exclusive use;
69	69	(3) an exporter licensed under this subchapter if the
70	70	seller is a licensed supplier or distributor and the exporter
71	71	subsequently exports the gasoline to another state;
72	72	(4) a licensed aviation fuel dealer if the seller is a
73	73	licensed distributor; [or]
74	74	(5) a commercial transportation company or a
75	75	metropolitan rapid transit authority operating under Chapter 451,
76	76	Transportation Code, that provides public school transportation
77	77	services to a school district under Section 34.008, Education Code,
78	78	and that uses the gasoline exclusively to provide those services;
79	79	or
80	80	(6) a transit district created under Chapter 458,
81	81	Transportation Code, that uses the gasoline exclusively to provide
82	82	public transportation.
83	83	(g) A transit company that paid tax on the purchase of
84	84	gasoline, and is not otherwise entitled to a refund of that tax
85	85	under this subchapter, may seek a refund with the comptroller in an
86	86	amount equal to one cent per gallon for gasoline used in transit
87	87	vehicles.
88	88	SECTION 3. Subchapter B, Chapter 162, Tax Code, is amended
89	89	by adding Section 162.1276 to read as follows:
90	90	Sec. 162.1276. REFUND FOR CERTAIN TRANSIT DISTRICTS. (a) A
91	91	transit district created under Chapter 458, Transportation Code, is
92	92	entitled to a refund of taxes paid under this subchapter for
93	93	gasoline used to provide public transportation and may file a
94	94	refund claim with the comptroller for the amount of those taxes.
95	95	(b) The refund claim under Subsection (a) must contain
96	96	information regarding:
97	97	(1) vehicle mileage;
98	98	(2) hours of service provided; and
99	99	(3) fuel consumed.
100	100	(c) A transit district that requests a refund under this
101	101	section shall maintain all supporting documentation relating to the
102	102	refund until the sixth anniversary of the date of the request.
103	103	SECTION 4. Section 162.204(a), Tax Code, is amended to read
104	104	as follows:
105	105	(a) The tax imposed by this subchapter does not apply to:
106	106	(1) diesel fuel sold to the United States for its
107	107	exclusive use, provided that the exemption does not apply to diesel
108	108	fuel sold or delivered to a person operating under a contract with
109	109	the United States;
110	110	(2) diesel fuel sold to a public school district in
111	111	this state for the district's exclusive use;
112	112	(3) diesel fuel sold to a commercial transportation
113	113	company or a metropolitan rapid transit authority operating under
114	114	Chapter 451, Transportation Code, that provides public school
115	115	transportation services to a school district under Section 34.008,
116	116	Education Code, and that uses the diesel fuel only to provide those
117	117	services;
118	118	(4) diesel fuel exported by either a licensed supplier
119	119	or a licensed exporter from this state to any other state, provided
120	120	that:
121	121	(A) for diesel fuel in a situation described by
122	122	Subsection (d), the bill of lading indicates the destination state
123	123	and the supplier collects the destination state tax; or
124	124	(B) for diesel fuel in a situation described by
125	125	Subsection (e), the bill of lading indicates the destination state,
126	126	the diesel fuel is subsequently exported, and the exporter is
127	127	licensed in the destination state to pay that state's tax and has an
128	128	exporter's license issued under this subchapter;
129	129	(5) diesel fuel moved by truck or railcar between
130	130	licensed suppliers or licensed permissive suppliers and in which
131	131	the diesel fuel removed from the first terminal comes to rest in the
132	132	second terminal, provided that the removal from the second terminal
133	133	rack is subject to the tax imposed by this subchapter;
134	134	(6) diesel fuel delivered or sold into a storage
135	135	facility of a licensed aviation fuel dealer from which the diesel
136	136	fuel will be delivered solely into the fuel supply tanks of aircraft
137	137	or aircraft servicing equipment, or sold from one licensed aviation
138	138	fuel dealer to another licensed aviation fuel dealer who will
139	139	deliver the diesel fuel exclusively into the fuel supply tanks of
140	140	aircraft or aircraft servicing equipment;
141	141	(7) diesel fuel exported to a foreign country if the
142	142	bill of lading indicates the foreign destination and the fuel is
143	143	actually exported to the foreign country;
144	144	(8) dyed diesel fuel sold or delivered by a supplier to
145	145	another supplier and dyed diesel fuel sold or delivered by a
146	146	supplier or distributor into the bulk storage facility of a dyed
147	147	diesel fuel bonded user or to a purchaser who provides a signed
148	148	statement as provided by Section 162.206;
149	149	(9) the volume of water, fuel ethanol, renewable
150	150	diesel, biodiesel, or mixtures thereof that are blended together
151	151	with taxable diesel fuel when the finished product sold or used is
152	152	clearly identified on the retail pump, storage tank, and sales
153	153	invoice as a combination of diesel fuel and water, fuel ethanol,
154	154	renewable diesel, biodiesel, or mixtures thereof;
155	155	(10) dyed diesel fuel sold by a supplier or permissive
156	156	supplier to a distributor, or by a distributor to another
157	157	distributor;
158	158	(11) dyed diesel fuel delivered by a license holder
159	159	into the fuel supply tanks of railway engines, motorboats, or
160	160	refrigeration units or other stationary equipment powered by a
161	161	separate motor from a separate fuel supply tank;
162	162	(12) dyed kerosene when delivered by a supplier,
163	163	distributor, or importer into a storage facility at a retail
164	164	business from which all deliveries are exclusively for heating,
165	165	cooking, lighting, or similar nonhighway use;
166	166	(13) diesel fuel used by a person, other than a
167	167	political subdivision, who owns, controls, operates, or manages a
168	168	commercial motor vehicle as defined by Section 548.001,
169	169	Transportation Code, if the fuel:
170	170	(A) is delivered exclusively into the fuel supply
171	171	tank of the commercial motor vehicle; and
172	172	(B) is used exclusively to transport passengers
173	173	for compensation or hire between points in this state on a fixed
174	174	route or schedule; [or]
175	175	(14) diesel fuel sold to a volunteer fire department
176	176	in this state for the department's exclusive use; or
177	177	(15) diesel fuel sold to a transit district created
178	178	under Chapter 458, Transportation Code, that uses the diesel fuel
179	179	exclusively to provide public transportation.
180	180	SECTION 5. Sections 162.227(a) and (f), Tax Code, are
181	181	amended to read as follows:
182	182	(a) A license holder may take a credit on a return for the
183	183	period in which the sale occurred if the license holder paid tax on
184	184	the purchase of diesel fuel and subsequently resells the diesel
185	185	fuel without collecting the tax to:
186	186	(1) the United States government for its exclusive
187	187	use, provided that a credit is not allowed for gasoline used by a
188	188	person operating under a contract with the United States;
189	189	(2) a public school district in this state for the
190	190	district's exclusive use;
191	191	(3) an exporter licensed under this subchapter if the
192	192	seller is a licensed supplier or distributor and the exporter
193	193	subsequently exports the diesel fuel to another state;
194	194	(4) a licensed aviation fuel dealer if the seller is a
195	195	licensed distributor; [or]
196	196	(5) a commercial transportation company or a
197	197	metropolitan rapid transit authority operating under Chapter 451,
198	198	Transportation Code, that provides public school transportation
199	199	services to a school district under Section 34.008, Education Code,
200	200	and that uses the diesel fuel exclusively to provide those
201	201	services; or
202	202	(6) a transit district created under Chapter 458,
203	203	Transportation Code, that uses the diesel fuel exclusively to
204	204	provide public transportation.
205	205	(f) A transit company who paid tax on the purchase of diesel
206	206	fuel, and is not otherwise entitled to a refund of that tax under
207	207	this subchapter, may seek a refund with the comptroller of one-half
208	208	of one cent per gallon for diesel fuel used in transit vehicles.
209	209	SECTION 6. Subchapter C, Chapter 162, Tax Code, is amended
210	210	by adding Section 162.2276 to read as follows:
211	211	Sec. 162.2276. REFUND FOR CERTAIN TRANSIT DISTRICTS. (a) A
212	212	transit district created under Chapter 458, Transportation Code, is
213	213	entitled to a refund of taxes paid under this subchapter for diesel
214	214	fuel used to provide public transportation and may file a refund
215	215	claim with the comptroller for the amount of those taxes.
216	216	(b) The refund claim under Subsection (a) must contain
217	217	information regarding:
218	218	(1) vehicle mileage;
219	219	(2) hours of service provided; and
220	220	(3) fuel consumed.
221	221	(c) A transit district that requests a refund under this
222	222	section shall maintain all supporting documentation relating to the
223	223	refund until the sixth anniversary of the date of the request.
224	224	SECTION 7. Subchapter D, Chapter 162, Tax Code, is amended
225	225	by adding Sections 162.3023 and 162.3024 to read as follows:
226	226	Sec. 162.3023. TRANSIT DISTRICT EXEMPTION. (a) Subject to
227	227	Section 162.3024, the tax imposed by this subchapter does not apply
228	228	to the sale of liquefied petroleum gas to a transit district created
229	229	under Chapter 458, Transportation Code, that uses the gas
230	230	exclusively to provide public transportation, or to the use of
231	231	liquefied petroleum gas by that district for that purpose.
232	232	(b) A motor vehicle that uses liquefied petroleum gas, that
233	233	is owned by a transit district created under Chapter 458,
234	234	Transportation Code, and that is used exclusively to provide public
235	235	transportation is not required to have a liquefied gas tax decal or
236	236	a special use liquefied gas tax decal.
237	237	Sec. 162.3024. EXCLUSIVE USE FOR TRANSIT DISTRICTS. (a)
238	238	This section applies to a transit district created under Chapter
239	239	458, Transportation Code, that is not required under Section
240	240	162.3023 to have a liquefied gas tax decal or a special use
241	241	liquefied gas tax decal for liquefied gas used to provide public
242	242	transportation.
243	243	(b) The transit district shall maintain the following
244	244	supporting documentation relating to the services provided under
245	245	the contract until the sixth anniversary of the date of the services
246	246	provided:
247	247	(1) vehicle mileage;
248	248	(2) hours of service provided; and
249	249	(3) fuel consumed.
250	250	(c) The comptroller may adopt rules to implement this
251	251	section.
252	252	SECTION 8. The change in law made by this Act does not
253	253	affect tax liability accruing before the effective date of this
254	254	Act. That liability continues in effect as if this Act had not been
255	255	enacted, and the former law is continued in effect for the
256	256	collection of taxes due and for civil and criminal enforcement of
257	257	the liability for those taxes.
258	258	SECTION 9. This Act takes effect immediately if it receives
259	259	a vote of two-thirds of all the members elected to each house, as
260	260	provided by Section 39, Article III, Texas Constitution. If this
261	261	Act does not receive the vote necessary for immediate effect, this
262	262	Act takes effect September 1, 2013.