Bill Text: TX HB654 | 2023-2024 | 88th Legislature | Engrossed
Bill Title: Relating to the exemption of hospitals from the diesel fuel tax.
Spectrum: Partisan Bill (Republican 1-0)
Status: (Engrossed - Dead) 2023-05-15 - Referred to Finance [HB654 Detail]
Download: Texas-2023-HB654-Engrossed.html
| 88R700 RDS-D | ||
| By: Bailes | H.B. No. 654 | |
|
|
||
|
|
||
| relating to the exemption of hospitals from the diesel fuel tax. | ||
| BE IT ENACTED BY THE LEGISLATURE OF THE STATE OF TEXAS: | ||
| SECTION 1. Section 162.204(a), Tax Code, is amended to read | ||
| as follows: | ||
| (a) The tax imposed by this subchapter does not apply to: | ||
| (1) diesel fuel sold to the United States for its | ||
| exclusive use, provided that the exemption does not apply to diesel | ||
| fuel sold or delivered to a person operating under a contract with | ||
| the United States; | ||
| (2) diesel fuel sold to a public school district in | ||
| this state for the district's exclusive use; | ||
| (3) diesel fuel sold to a commercial transportation | ||
| company or a metropolitan rapid transit authority operating under | ||
| Chapter 451, Transportation Code, that provides public school | ||
| transportation services to a school district under Section 34.008, | ||
| Education Code, and that uses the diesel fuel only to provide those | ||
| services; | ||
| (4) diesel fuel exported by either a licensed supplier | ||
| or a licensed exporter from this state to any other state, provided | ||
| that the bill of lading indicates the destination state and the | ||
| supplier collects the destination state tax; | ||
| (5) diesel fuel moved by truck or railcar between | ||
| licensed suppliers or licensed permissive suppliers and in which | ||
| the diesel fuel removed from the first terminal comes to rest in the | ||
| second terminal, provided that the removal from the second terminal | ||
| rack is subject to the tax imposed by this subchapter; | ||
| (6) diesel fuel delivered or sold into a storage | ||
| facility of a licensed aviation fuel dealer from which the diesel | ||
| fuel will be delivered solely into the fuel supply tanks of aircraft | ||
| or aircraft servicing equipment, or sold from one licensed aviation | ||
| fuel dealer to another licensed aviation fuel dealer who will | ||
| deliver the diesel fuel exclusively into the fuel supply tanks of | ||
| aircraft or aircraft servicing equipment; | ||
| (7) diesel fuel exported to a foreign country if the | ||
| bill of lading or shipping documents indicate the foreign | ||
| destination and the fuel is actually exported to the foreign | ||
| country; | ||
| (8) dyed diesel fuel sold or delivered by a supplier to | ||
| another supplier and dyed diesel fuel sold or delivered by a | ||
| supplier or distributor into the bulk storage facility of a dyed | ||
| diesel fuel bonded user or to a purchaser who provides a signed | ||
| statement as provided by Section 162.206; | ||
| (9) the volume of water, fuel ethanol, renewable | ||
| diesel, biodiesel, or mixtures thereof that are blended together | ||
| with taxable diesel fuel when the finished product sold or used is | ||
| clearly identified on the retail pump, storage tank, and sales | ||
| invoice as a combination of diesel fuel and water, fuel ethanol, | ||
| renewable diesel, biodiesel, or mixtures thereof; | ||
| (10) dyed diesel fuel sold by a supplier or permissive | ||
| supplier to a distributor, or by a distributor to another | ||
| distributor; | ||
| (11) dyed diesel fuel delivered by a license holder | ||
| into the fuel supply tanks of railway engines, motorboats, or | ||
| refrigeration units or other stationary equipment powered by a | ||
| separate motor from a separate fuel supply tank; | ||
| (12) dyed kerosene when delivered by a supplier, | ||
| distributor, or importer into a storage facility at a retail | ||
| business from which all deliveries are exclusively for heating, | ||
| cooking, lighting, or similar nonhighway use; | ||
| (13) diesel fuel used by a person, other than a | ||
| political subdivision, who owns, controls, operates, or manages a | ||
| commercial motor vehicle as defined by Section 548.001, | ||
| Transportation Code, if the fuel: | ||
| (A) is delivered exclusively into the fuel supply | ||
| tank of the commercial motor vehicle; and | ||
| (B) is used exclusively to transport passengers | ||
| for compensation or hire between points in this state on a fixed | ||
| route or schedule; | ||
| (14) diesel fuel sold to a volunteer fire department | ||
| in this state for the department's exclusive use; [ |
||
| (15) diesel fuel sold to a nonprofit entity that is | ||
| organized for the sole purpose of and engages exclusively in | ||
| providing emergency medical services and that uses the diesel fuel | ||
| exclusively to provide emergency medical services, including | ||
| rescue and ambulance services; or | ||
| (16) diesel fuel sold to a hospital licensed under | ||
| Chapter 241, Health and Safety Code, for the hospital's exclusive | ||
| use. | ||
| SECTION 2. Section 162.227, Tax Code, is amended by adding | ||
| Subsection (f-3) to read as follows: | ||
| (f-3) A hospital exempt from the tax imposed under this | ||
| subchapter that paid tax on the purchase of diesel fuel is entitled | ||
| to a refund of the tax paid, and the hospital may file a refund claim | ||
| with the comptroller for that amount. | ||
| SECTION 3. 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 4. This Act takes effect September 1, 2023. | ||
