Exempts certain motor fuel sales from tax for counties in Texas.

This bill amends the Texas Tax Code to exempt certain motor fuel sales from tax for counties in Texas. Specifically, it exempts sales to the United States, public school districts, counties, exporters, aviation fuel dealers, and commercial transportation companies or metropolitan rapid transit authorities providing public school transportation services. It also exempts sales to nonprofit entities providing emergency medical services or nonprofit food banks delivering food. The changes do not affect tax liability accruing before the effective date of this Act.

Exempts certain motor fuel sales from tax for counties in Texas.

This bill amends the Texas Tax Code to exempt certain motor fuel sales from tax for counties in Texas. Specifically, it exempts sales to the United States, public school districts, counties, exporters, aviation fuel dealers, and commercial transportation companies or metropolitan rapid transit authorities providing public school transportation services. It also exempts sales to nonprofit entities providing emergency medical services or nonprofit food banks delivering food. The changes do not affect tax liability accruing before the effective date of this Act.