Texas Tax Code
§ 162.104 — EXEMPTIONS
TX § 162.104Title 2. STATE TAXATION · Part E. SALES, EXCISE, AND USE TAXES · Ch. 162. MOTOR FUEL TAXES · Art. B. GASOLINE TAX
Statute text
View on source(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; (2-a) sold to a county in this state for the county'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;
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Legislative history
Acts 2007, 80th Leg., R.S., Ch. 931 (H.B. 3314), Sec. 11, eff. July 1, 2007. Acts 2009, 81st Leg., R.S., Ch. 161 (S.B. 254), Sec. 1, eff. July 1, 2009. Acts 2015, 84th Leg., R.S., Ch. 1255 (H.B. 1905), Sec. 24, eff. September 1, 2015. Acts 2017, 85th Leg., R.S., Ch. 601 (S.B. 1557), Sec. 3, eff. January 1, 2018. Acts 2017, 85th Leg., R.S., Ch. 601 (S.B. 1557), Sec. 13(1), eff. January 1, 2018. Acts 2019, 86th Leg., R.S., Ch. 388 (H.B. 3954), Sec. 3, eff. September 1, 2019. Acts 2023, 88th Leg., R.S., Ch. 536 (H.B. 3599), Sec. 2, eff. September 1, 2023. Acts 2025, 89th Leg., R.S., Ch. 165 (H.B. 1109), Sec. 1, eff. July 1, 2025.