However, the vehicles must display current multi-state fuel tax agreement decals. An LG interstate trucker must pay fuels taxes to a permitted dealer, or if fuel is delivered from the interstate trucker's tax-free storage, the tax must be reported and remitted on the liquefied gas dealer report. The dealer's permit is permanent. The liquefied gas tax decal must be applied for annually during the month of expiration. The statute does not require permit lists to be prepared.
All bulk sales are tax free.
No delivery may be made in Texas into the fuel supply tanks of motor vehicles not bearing a current liquefied gas tax decal without first obtaining the required dealer's permit to make taxable sales. Each user of liquefied gas in a motor vehicle operated on the public highways of Texas and licensed in Texas shall pre-pay and obtain a decal based on gross weight and mileage driven the previous year. The liquefied gas tax does not apply to sales to public school districts and counties in this state. A public school district or a county in this state operating a motor vehicle powered by liquefied gas is not required to prepay the liquefied gas tax and obtain a decal for the motor vehicle. A commercial transportation company operating a motor vehicle powered by liquefied gas and is used exclusively to provide transportation services to a public school district is not required to have a liquefied gas tax decal or special use liquefied gas tax decal.