Bill Text: TX HB3182 | 2011-2012 | 82nd Legislature | Introduced
NOTE: There are more recent revisions of this legislation. Read Latest Draft
Bill Title: 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.
Spectrum: Partisan Bill (Republican 2-0)
Status: (Passed) 2011-06-17 - Effective on 9/1/11 [HB3182 Detail]
Download: Texas-2011-HB3182-Introduced.html
Bill Title: 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.
Spectrum: Partisan Bill (Republican 2-0)
Status: (Passed) 2011-06-17 - Effective on 9/1/11 [HB3182 Detail]
Download: Texas-2011-HB3182-Introduced.html
By: Ritter | H.B. No. 3182 |
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relating to the imposition of the sales tax imposed on certain | ||
oilfield portable units | ||
BE IT ENACTED BY THE LEGISLATURE OF THE STATE OF TEXAS: | ||
SECTION 1. Section 152.001, Tax Code, is amended to read as | ||
follows: | ||
(20) "Oilfield Portable Unit" means a temporary building, | ||
with or without wheels, used at any oil, gas, water disposal, or | ||
injection well site as on-site sleeping accommodation, office or | ||
other temporary work place for well site employees, contractors or | ||
workers that does not require attachment to a foundation or to real | ||
property to be functional. | ||
SECTION 2. Section 152.001(4), Tax Code, is amended 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 rail 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); |
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(F) a vehicle that has been declared a total loss by an | ||
insurance company pursuant to the settlement or adjustment of a | ||
claim |
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(G) an oilfield portable unit as defined by Section | ||
152.001(20). | ||
SECTION 3. Section 151.308(a), Tax Code, is amended to read | ||
as follows: | ||
(5) motor vehicles, trailers, and semitrailers | ||
as defined, taxed, or exempted by Chapter 152, other than a mobile | ||
office as defined by Section 152.001(16) or an oilfield portable | ||
unit as defined by Section 152.001(20); | ||
SECTION 4 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 included 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; |
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(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 |
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(3) an oilfield portable unit as defined in Section | ||
152.001(20). | ||
SECTION 5. Section 158.154(b), Tax Code, is amended to read | ||
as follows: | ||
(b) Manufactured homes are not to be taxed as motor vehicles | ||
under Chapter 152 of this code and are not taxable items under | ||
Chapter 151 of this code |
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oilfield portable unit as defined in Section 152.001(20) of this | ||
code. | ||
SECTION 6. 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 7. This Act takes effect September 1, 2011. |