If these taxes are paid, a person may claim a refund. Sales of gasoline between permitted distributors are not taxed. Gasoline delivered by a permitted distributor to a common or contract carrier, oceangoing vessel, or barge for immediate export is exempt from tax or subject to refund of taxes paid. Gasoline delivered to a permitted aviation fuel dealer and solely for use in aircraft and aircraft servicing equipment is excluded from taxation. Likewise, gasoline sold from one aviation fuel dealer to another aviation fuel dealer is not subject to tax.
Taxes paid on gasoline for aircraft and aircraft servicing equipment uses are subject to refund.
Except for permitted interstate truckers, gasoline that arrives in Texas in the fuel tank of a motor vehicle is exempt from Texas' tax. This includes both passenger vehicles and commercial vehicles. A person also may claim a refund of taxes paid on gasoline when quantities of 100 gallons or more are lost by fire, theft, or accident. Refunds are made for taxes paid on gasoline used in motorboats, tractors or similar agricultural equipment, or use other than in a vehicle operated on public roads. The portion of taxes paid on gasoline used to power auxiliary equipment, such as winches or refrigeration units, not used to directly propel a motor vehicle may be refunded.