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  H.B. No. 3182
 
 
 
 
AN ACT
  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.
         BE IT ENACTED BY THE LEGISLATURE OF THE STATE OF TEXAS:
         SECTION 1.  Section 151.308(a), Tax Code, is amended to read
  as follows:
         (a)  The following are exempted from the taxes imposed by
  this chapter:
               (1)  oil as taxed by Chapter 202;
               (2)  sulphur as taxed by Chapter 203;
               (3)  motor fuels and special fuels as defined, taxed,
  or exempted by Chapter 162;
               (4)  cement as taxed by Chapter 181;
               (5)  motor vehicles, trailers, and semitrailers as
  defined, taxed, or exempted by Chapter 152, other than a mobile
  office or an oilfield portable unit, as those terms are defined by
  Section 152.001 [152.001(16)];
               (6)  mixed beverages, ice, or nonalcoholic beverages
  and the preparation or service of these items if the receipts are
  taxable by Chapter 183;
               (7)  alcoholic beverages when sold to the holder of a
  private club registration permit or to the agent or employee of the
  holder of a private club registration permit if the holder or agent
  or employee is acting as the agent of the members of the club and if
  the beverages are to be served on the premises of the club;
               (8)  oil well service as taxed by Subchapter E, Chapter
  191; and
               (9)  insurance premiums subject to gross premiums
  taxes.
         SECTION 2.  Section 152.001, Tax Code, is amended by
  amending Subdivision (4) and adding Subdivision (20) 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 rails
  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); [or]
                     (F)  a vehicle that has been declared a total loss
  by an insurance company pursuant to the settlement or adjustment of
  a claim; or
                     (G)  an oilfield portable unit.
               (20)  "Oilfield portable unit" means a bunkhouse,
  manufactured home, trailer, or semitrailer that:
                     (A)  is not a travel trailer, as defined by
  Section 502.166(e), Transportation Code;
                     (B)  is designed to be used for temporary lodging
  or as temporary office space;
                     (C)  is used exclusively at any oil, gas, water
  disposal, or injection well site to provide to well site employees,
  contractors, or other workers sleeping accommodations or temporary
  work space, including office space; and
                     (D)  does not require attachment to a foundation
  or to real property to be functional.
         SECTION 3.  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 includes 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; [or]
               (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; or
               (3)  an oilfield portable unit, as defined by Section
  152.001.
         SECTION 4.  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 5.  This Act takes effect September 1, 2011.
 
 
  ______________________________ ______________________________
     President of the Senate Speaker of the House     
 
 
         I certify that H.B. No. 3182 was passed by the House on May 4,
  2011, by the following vote:  Yeas 134, Nays 2, 2 present, not
  voting.
 
  ______________________________
  Chief Clerk of the House   
 
 
         I certify that H.B. No. 3182 was passed by the Senate on May
  24, 2011, by the following vote:  Yeas 30, Nays 0, 1 present, not
  voting.
 
  ______________________________
  Secretary of the Senate    
  APPROVED:  _____________________
                     Date          
   
            _____________________
                   Governor