Texas 2021 - 87th Regular

Texas House Bill HB4246 Compare Versions

Only one version of the bill is available at this time.

Old	New	Differences
1	1	87R11277 RDS-D
2	2	By: Bailes H.B. No. 4246
3	3
4	4
5	5	A BILL TO BE ENTITLED
6	6	AN ACT
7	7	relating to the exemption of hospitals from the diesel fuel tax.
8	8	BE IT ENACTED BY THE LEGISLATURE OF THE STATE OF TEXAS:
9	9	SECTION 1. Section 162.204(a), Tax Code, is amended to read
10	10	as follows:
11	11	(a) The tax imposed by this subchapter does not apply to:
12	12	(1) diesel fuel sold to the United States for its
13	13	exclusive use, provided that the exemption does not apply to diesel
14	14	fuel sold or delivered to a person operating under a contract with
15	15	the United States;
16	16	(2) diesel fuel sold to a public school district in
17	17	this state for the district's exclusive use;
18	18	(3) diesel fuel sold to a commercial transportation
19	19	company or a metropolitan rapid transit authority operating under
20	20	Chapter 451, Transportation Code, that provides public school
21	21	transportation services to a school district under Section 34.008,
22	22	Education Code, and that uses the diesel fuel only to provide those
23	23	services;
24	24	(4) diesel fuel exported by either a licensed supplier
25	25	or a licensed exporter from this state to any other state, provided
26	26	that the bill of lading indicates the destination state and the
27	27	supplier collects the destination state tax;
28	28	(5) diesel fuel moved by truck or railcar between
29	29	licensed suppliers or licensed permissive suppliers and in which
30	30	the diesel fuel removed from the first terminal comes to rest in the
31	31	second terminal, provided that the removal from the second terminal
32	32	rack is subject to the tax imposed by this subchapter;
33	33	(6) diesel fuel delivered or sold into a storage
34	34	facility of a licensed aviation fuel dealer from which the diesel
35	35	fuel will be delivered solely into the fuel supply tanks of aircraft
36	36	or aircraft servicing equipment, or sold from one licensed aviation
37	37	fuel dealer to another licensed aviation fuel dealer who will
38	38	deliver the diesel fuel exclusively into the fuel supply tanks of
39	39	aircraft or aircraft servicing equipment;
40	40	(7) diesel fuel exported to a foreign country if the
41	41	bill of lading or shipping documents indicate the foreign
42	42	destination and the fuel is actually exported to the foreign
43	43	country;
44	44	(8) dyed diesel fuel sold or delivered by a supplier to
45	45	another supplier and dyed diesel fuel sold or delivered by a
46	46	supplier or distributor into the bulk storage facility of a dyed
47	47	diesel fuel bonded user or to a purchaser who provides a signed
48	48	statement as provided by Section 162.206;
49	49	(9) the volume of water, fuel ethanol, renewable
50	50	diesel, biodiesel, or mixtures thereof that are blended together
51	51	with taxable diesel fuel when the finished product sold or used is
52	52	clearly identified on the retail pump, storage tank, and sales
53	53	invoice as a combination of diesel fuel and water, fuel ethanol,
54	54	renewable diesel, biodiesel, or mixtures thereof;
55	55	(10) dyed diesel fuel sold by a supplier or permissive
56	56	supplier to a distributor, or by a distributor to another
57	57	distributor;
58	58	(11) dyed diesel fuel delivered by a license holder
59	59	into the fuel supply tanks of railway engines, motorboats, or
60	60	refrigeration units or other stationary equipment powered by a
61	61	separate motor from a separate fuel supply tank;
62	62	(12) dyed kerosene when delivered by a supplier,
63	63	distributor, or importer into a storage facility at a retail
64	64	business from which all deliveries are exclusively for heating,
65	65	cooking, lighting, or similar nonhighway use;
66	66	(13) diesel fuel used by a person, other than a
67	67	political subdivision, who owns, controls, operates, or manages a
68	68	commercial motor vehicle as defined by Section 548.001,
69	69	Transportation Code, if the fuel:
70	70	(A) is delivered exclusively into the fuel supply
71	71	tank of the commercial motor vehicle; and
72	72	(B) is used exclusively to transport passengers
73	73	for compensation or hire between points in this state on a fixed
74	74	route or schedule;
75	75	(14) diesel fuel sold to a volunteer fire department
76	76	in this state for the department's exclusive use; [or]
77	77	(15) diesel fuel sold to a nonprofit entity that is
78	78	organized for the sole purpose of and engages exclusively in
79	79	providing emergency medical services and that uses the diesel fuel
80	80	exclusively to provide emergency medical services, including
81	81	rescue and ambulance services; or
82	82	(16) diesel fuel sold to a hospital in this state for
83	83	the hospital's exclusive use.
84	84	SECTION 2. Section 162.227, Tax Code, is amended by adding
85	85	Subsection (f-3) to read as follows:
86	86	(f-3) A hospital exempt from the tax imposed under this
87	87	subchapter that paid tax on the purchase of diesel fuel is entitled
88	88	to a refund of the tax paid, and the hospital may file a refund claim
89	89	with the comptroller for that amount.
90	90	SECTION 3. The change in law made by this Act does not
91	91	affect tax liability accruing before the effective date of this
92	92	Act. That liability continues in effect as if this Act had not been
93	93	enacted, and the former law is continued in effect for the
94	94	collection of taxes due and for civil and criminal enforcement of
95	95	the liability for those taxes.
96	96	SECTION 4. This Act takes effect September 1, 2021.