Current with legislation from the 2023 Regular and Special Sessions signed by the Governor as of November 21, 2023.
Section 162.104 - Exemptions(a) The tax imposed by this subchapter does not apply to gasoline: (1) sold to the United States for its exclusive use, provided that the exemption does not apply with respect to fuel sold or delivered to a person operating under a contract with the United States; (2) sold to a public school district in this state for the district's exclusive use; (3) 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 gasoline only to provide those services; (4) 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) moved by truck or railcar between licensed suppliers or licensed permissive suppliers and in which the gasoline 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) delivered or sold into a storage facility of a licensed aviation fuel dealer from which gasoline 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 aviation fuel exclusively into the fuel supply tanks of aircraft or aircraft servicing equipment; (7) 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) sold to a volunteer fire department in this state for the department's exclusive use; (9) 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 gasoline exclusively to provide emergency medical services, including rescue and ambulance services; or (10) sold to a nonprofit food bank and delivered into: (A) the fuel supply tank of a motor vehicle with a gross vehicle weight rating of at least 25,000 pounds that is owned by the nonprofit food bank and used to deliver food; or (B) a storage facility from which gasoline will be delivered solely into the fuel supply tanks of motor vehicles described by Paragraph (A). (b) The exemption provided by Subsection (a)(4) does not apply to gasoline that is transported and delivered outside this state in the motor fuel supply tank of a motor vehicle other than an interstate trucker.(c) Repealed by Acts 2017, 85th Leg., R.S., Ch. 601 (S.B. 1557), Sec. 13(1), eff. January 1, 2018.(d) Subsection (a)(4) applies only if the destination state recognizes, by agreement with this state or by statute or rule, a supplier in this state as a valid taxpayer for the motor fuel being exported to that state from this state. The comptroller shall publish a list that specifies for each state, other than this state, whether that state does or does not qualify under this subsection.(e) Repealed by Acts 2017, 85th Leg., R.S., Ch. 601 (S.B. 1557), Sec. 13(1), eff. January 1, 2018.(f) The exemption provided by Subsection (a)(4) does not apply to a sale by a distributor.Amended by Acts 2023, Texas Acts of the 88th Leg.- Regular Session, ch. 536,Sec. 2, eff. 9/1/2023. Acts 2019, 86th Leg., R.S., Ch. 388 (H.B. 3954), Sec. 3, eff. September 1, 2019 Acts 2017, 85th Leg., R.S., Ch. 601 (S.B. 1557), Sec. 13(1), eff. January 1, 2018 Acts 2017, 85th Leg., R.S., Ch. 601 (S.B. 1557), Sec. 3, eff. January 1, 2018 Acts 2015, 84th Leg., R.S., Ch. 1255 (H.B. 1905), Sec. 24, eff. September 1, 2015 Acts 2009, 81st Leg., R.S., Ch. 161 (S.B. 254), Sec. 1, eff. July 1, 2009Amended by: Acts 2007, 80th Leg., R.S., Ch. 931 (H.B. 3314), Sec. 11, eff. July 1, 2007Added by Acts 2003, 78th Leg., ch. 199, Sec. 1, eff. Jan. 1, 2004.