Texas SB677 amends motor fuel tax exemptions to include gasoline and diesel fuel sales to counties for exclusive use.

Texas SB677 amends the Texas Tax Code to expand exemptions from motor fuel taxes for gasoline and diesel fuel. The bill exempts gasoline and diesel fuel sold to counties for their exclusive use. Other exemptions include sales to the United States, public school districts, commercial transportation companies, aviation fuel dealers, volunteer fire departments, nonprofit emergency medical service providers, and nonprofit food banks. The bill also allows for tax refunds for certain fuel sales and specifies conditions for tax credits and refunds.

Texas SB677 amends motor fuel tax exemptions to include gasoline and diesel fuel sales to counties for exclusive use.

Texas SB677 amends the Texas Tax Code to expand exemptions from motor fuel taxes for gasoline and diesel fuel. The bill exempts gasoline and diesel fuel sold to counties for their exclusive use. Other exemptions include sales to the United States, public school districts, commercial transportation companies, aviation fuel dealers, volunteer fire departments, nonprofit emergency medical service providers, and nonprofit food banks. The bill also allows for tax refunds for certain fuel sales and specifies conditions for tax credits and refunds.