2023 Texas Statutes › Tax Code › Title 2 - State Taxation › Subtitle E - Sales, Excise, and Use Taxes › Chapter 162 - Motor Fuel Taxes › Subchapter B. Gasoline Tax › Section 162.101. Point of Imposition of Gasoline Tax

Sec. 162.101.  POINT OF IMPOSITION OF GASOLINE TAX.  (a)  A tax is imposed on the removal of gasoline from the terminal using the terminal rack, other than by bulk transfer.  The supplier or permissive supplier is liable for and shall collect the tax imposed by this subchapter from the person who orders the withdrawal at the terminal rack.
(b)  A tax is imposed at the time gasoline is imported into this state, other than by a bulk transfer, for delivery to a destination in this state.  The supplier or permissive supplier is liable for and shall collect the tax imposed by this subchapter from the person who imports the gasoline into this state.  If the seller is not a supplier or permissive supplier, then the person who imports the gasoline into this state is liable for and shall pay the tax.
(c)  A tax is imposed on the removal of gasoline from the bulk transfer/terminal system in this state.  The supplier is liable for and shall collect the tax imposed by this subchapter from the person who orders the removal from the bulk transfer terminal system.
(d)  A tax is imposed on gasoline brought into this state in a motor fuel supply tank or tanks of a motor vehicle operated by a person required to be licensed as an interstate trucker.  The interstate trucker is liable for and shall pay the tax.
(e)  A tax is imposed on the blending of gasoline at the point gasoline blended fuel is made in this state outside the bulk transfer/terminal system.  The blender is liable for and shall pay the tax.  The number of gallons of gasoline blended fuel on which the tax is imposed is equal to the difference between the number of gallons of blended fuel made and the number of gallons of previously taxed gasoline used to make the blended fuel.
(e-1)  A tax is imposed on gasoline that is otherwise exempt from taxation under Section 162.104(a)(4) or (7) if the gasoline is sold into a truck or railcar in this state to a person who does not hold a license under Section 162.105(1), (2), (3), (4), or (6). The person who sold the gasoline is liable for and shall collect and remit the tax.
(e-2)  A tax is imposed on gasoline that is otherwise exempt from taxation under Section 162.104(a)(4) or (7) if before export the gasoline is sold in this state to a person who holds a license under Section 162.105(1), (2), (3), (4), or (6) and the gasoline is delivered to a destination in this state.  The person that redirected the delivery of the gasoline to a destination in this state is liable for and shall pay the tax.
(e-3)  A tax is imposed on gasoline that is otherwise exempt from taxation under Section 162.104(a)(7) if the gasoline is sold into a marine vessel in this state to a person who does not hold a license under Section 162.105(1), (2), (3), (4), or (6) unless the exporter of record is licensed under Section 162.105(1), (2), (3), (4), or (6). The person who sold the gasoline is liable for and shall collect and remit the tax.
(f)  A terminal operator in this state is considered a supplier for the purpose of the tax imposed under this subchapter unless at the time of removal:
(1)  the terminal operator has a terminal operator's license issued for the facility from which the gasoline is withdrawn;
(2)  the terminal operator verifies that the person who removes the gasoline has a supplier's license;  and
(3)  the terminal operator does not have a reason to believe that the supplier's license is not valid.
(g)  In each subsequent sale of gasoline on which the tax has been paid, the amount of the tax shall be added to the selling price so that the tax is paid by each person receiving the gasoline until it is paid ultimately by the person using or consuming the gasoline.
(h)  Gasoline is considered to be used when it is delivered into a fuel supply tank.
Added by Acts 2003, 78th Leg., ch. 199, Sec. 1, eff. Jan. 1, 2004.
Amended by:
Acts 2009, 81st Leg., R.S., Ch. 1227 (S.B. 1495), Sec. 10, eff. September 1, 2009.
Acts 2017, 85th Leg., R.S., Ch. 601 (S.B. 1557), Sec. 2, eff. January 1, 2018.
Acts 2019, 86th Leg., R.S., Ch. 388 (H.B. 3954), Sec. 2, eff. September 1, 2019.
Acts 2023, 88th Leg., R.S., Ch. 191 (H.B. 3651), Sec. 2, eff. September 1, 2023.