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AN ACT
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relating to the imposition of state taxes, including the sales and |
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use, motor vehicle sales and use, and hotel occupancy tax, on |
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certain oilfield portable units. |
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BE IT ENACTED BY THE LEGISLATURE OF THE STATE OF TEXAS: |
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SECTION 1. Section 151.308(a), Tax Code, is amended to read |
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as follows: |
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(a) The following are exempted from the taxes imposed by |
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this chapter: |
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(1) oil as taxed by Chapter 202; |
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(2) sulphur as taxed by Chapter 203; |
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(3) motor fuels and special fuels as defined, taxed, |
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or exempted by Chapter 162; |
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(4) cement as taxed by Chapter 181; |
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(5) motor vehicles, trailers, and semitrailers as |
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defined, taxed, or exempted by Chapter 152, other than a mobile |
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office or an oilfield portable unit, as those terms are defined by |
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Section 152.001 [152.001(16)]; |
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(6) mixed beverages, ice, or nonalcoholic beverages |
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and the preparation or service of these items if the receipts are |
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taxable by Chapter 183; |
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(7) alcoholic beverages when sold to the holder of a |
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private club registration permit or to the agent or employee of the |
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holder of a private club registration permit if the holder or agent |
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or employee is acting as the agent of the members of the club and if |
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the beverages are to be served on the premises of the club; |
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(8) oil well service as taxed by Subchapter E, Chapter |
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191; and |
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(9) insurance premiums subject to gross premiums |
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taxes. |
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SECTION 2. Section 152.001, Tax Code, is amended by |
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amending Subdivision (4) and adding Subdivision (20) to read as |
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follows: |
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(4) "Motor Vehicle" does not include: |
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(A) a device moved only by human power; |
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(B) a device used exclusively on stationary rails |
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or tracks; |
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(C) road-building machinery; |
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(D) a mobile office; |
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(E) a vehicle with respect to which the |
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certificate of title has been surrendered in exchange for: |
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(i) a salvage vehicle title issued pursuant |
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to Chapter 501, Transportation Code; |
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(ii) a certificate of authority issued |
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pursuant to Chapter 683, Transportation Code; |
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(iii) a nonrepairable vehicle title issued |
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pursuant to Chapter 501, Transportation Code; |
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(iv) an ownership document issued by |
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another state if the document is comparable to a document issued |
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pursuant to Subparagraph (i), (ii), or (iii); [or] |
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(F) a vehicle that has been declared a total loss |
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by an insurance company pursuant to the settlement or adjustment of |
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a claim; or |
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(G) an oilfield portable unit. |
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(20) "Oilfield portable unit" means a bunkhouse, |
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manufactured home, trailer, or semitrailer that: |
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(A) is not a travel trailer, as defined by |
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Section 502.166(e), Transportation Code; |
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(B) is designed to be used for temporary lodging |
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or as temporary office space; |
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(C) is used exclusively at any oil, gas, water |
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disposal, or injection well site to provide to well site employees, |
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contractors, or other workers sleeping accommodations or temporary |
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work space, including office space; and |
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(D) does not require attachment to a foundation |
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or to real property to be functional. |
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SECTION 3. Section 156.001, Tax Code, is amended to read as |
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follows: |
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Sec. 156.001. DEFINITION. In this chapter, "hotel" means a |
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building in which members of the public obtain sleeping |
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accommodations for consideration. The term includes a hotel, |
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motel, tourist home, tourist house, tourist court, lodging house, |
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inn, rooming house, or bed and breakfast. The term does not |
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include: |
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(1) a hospital, sanitarium, or nursing home; [or] |
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(2) a dormitory or other housing facility owned or |
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leased and operated by an institution of higher education or a |
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private or independent institution of higher education as those |
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terms are defined by Section 61.003, Education Code, used by the |
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institution for the purpose of providing sleeping accommodations |
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for persons engaged in an educational program or activity at the |
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institution; or |
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(3) an oilfield portable unit, as defined by Section |
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152.001. |
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SECTION 4. The change in law made by this Act does not |
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affect tax liability accruing before the effective date of this |
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Act. That liability continues in effect as if this Act had not been |
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enacted, and the former law is continued in effect for the |
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collection of taxes due and for civil and criminal enforcement of |
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the liability for those taxes. |
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SECTION 5. This Act takes effect September 1, 2011. |
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______________________________ |
______________________________ |
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President of the Senate |
Speaker of the House |
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I certify that H.B. No. 3182 was passed by the House on May 4, |
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2011, by the following vote: Yeas 134, Nays 2, 2 present, not |
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voting. |
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______________________________ |
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Chief Clerk of the House |
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I certify that H.B. No. 3182 was passed by the Senate on May |
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24, 2011, by the following vote: Yeas 30, Nays 0, 1 present, not |
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voting. |
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______________________________ |
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Secretary of the Senate |
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APPROVED: _____________________ |
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Date |
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_____________________ |
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Governor |