Texas Tax Code
§ 162.356 — EXEMPTIONS
TX § 162.356Title 2. STATE TAXATION · Part E. SALES, EXCISE, AND USE TAXES · Ch. 162. MOTOR FUEL TAXES · Art. D-1. COMPRESSED NATURAL GAS AND LIQUEFIED NATURAL GAS TAX
Statute text
View on source(a)The tax imposed by this subchapter does not apply to compressed natural gas or liquefied natural gas delivered into the fuel supply tank of:
(1)a motor vehicle operated exclusively by the United States, provided that the exemption does not apply with respect to fuel delivered into the fuel supply tank of a motor vehicle of a person operating under a contract with the United States;
(2)a motor vehicle operated exclusively by a public school district in this state;
(3)a motor vehicle operated exclusively by 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 fuel only to provide those services;
(4)a motor vehicle operated exclusively by a volunteer fire department in this state;
(5)a motor vehicle operated exclusively by a municipality or county in this state;
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Legislative history
Acts 2015, 84th Leg., R.S., Ch. 1255 (H.B. 1905), Sec. 28, eff. September 1, 2015. Acts 2025, 89th Leg., R.S., Ch. 357 (S.B. 1371), Sec. 1, eff. June 20, 2025.