Subscribe to receive our Floor Reports covering all the action on the Texas House and Senate floor!
Relating to motor fuel taxes.
No significant fiscal implication to the State is anticipated.
HB 3474 would update a number of statutory definitions involving the taxation of motor fuels and add provisions clarifying upon whom motor fuel taxes are imposed and who is liable for the payment of backup taxes.
HB 3474 makes changes by stipulating that in each sale of gasoline or diesel fuel on which tax has been paid, the amount of the tax is added to the selling price so that the tax is paid by each person receiving the motor fuel until it is paid ultimately by the person using or consuming the motor fuel. Motor fuel is considered used when it is delivered into a fuel supply tank.
HB 3474 adds language stating that a backup tax is imposed on a person, other than those exempted, who acquires gasoline or diesel fuel on which tax has not been paid on an original or subsequent sale. HB 3474 also adds that a backup tax is imposed on a person who purchases gasoline or diesel fuel through the unauthorized use of a credit card, debit card, or other funds, regardless of whether the tax has been previously paid.
HB 3474 aims to improve the finer details and definitions surrounding the gas tax, and in doing so makes nonsubstantive changes which do not appear to affect our liberty principles; therefore Texas Action is neutral on HB 3474.