Bill Text: TX HB4387 | 2019-2020 | 86th Legislature | Introduced

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Bill Title: Relating to the applicability of sales and use taxes to unprocessed sand, dirt, and gravel and the use of certain state revenue derived from those taxes for county road maintenance.

Spectrum: Partisan Bill (Republican 1-0)

Status: (Introduced - Dead) 2019-03-25 - Referred to Ways & Means [HB4387 Detail]

Download: Texas-2019-HB4387-Introduced.html

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86R11654 BEF-D
By: Wilson H.B. No. 4387

A BILL TO BE ENTITLED
AN ACT
relating to the applicability of sales and use taxes to unprocessed
sand, dirt, and gravel and the use of certain state revenue derived
from those taxes for county road maintenance.
BE IT ENACTED BY THE LEGISLATURE OF THE STATE OF TEXAS:
SECTION 1. Section 151.009, Tax Code, is amended to read as
follows:
Sec. 151.009. "TANGIBLE PERSONAL PROPERTY". (a) "Tangible
personal property" means personal property that can be seen,
weighed, measured, felt, or touched or that is perceptible to the
senses in any other manner.
(b) The [, and, for the purposes of this chapter, the] term
includes:
(1) a computer program;
(2) [and] a telephone prepaid calling card; and
(3) sand, dirt, gravel, and similar material,
regardless of whether or how the material is processed before sale.
SECTION 2. Section 151.801, Tax Code, is amended by
amending Subsections (a) and (d) and adding Subsection (c-4) to
read as follows:
(a) Except for the amounts allocated under Subsections (b),
(c), [and] (c-2), and (c-4), all proceeds from the collection of the
taxes imposed by this chapter shall be deposited to the credit of
the general revenue fund.
(c-4) An amount equal to the revenue derived from the
collection of taxes at the rate of 4.5 percent on the sale of
unprocessed aggregate extracted in this state shall be held in
trust by the comptroller for the benefit of the county where the
pit, mine, or quarry from which the material was extracted is
principally located. At least twice each fiscal year, the
comptroller shall, without appropriation, disburse to each county
the amount of money held in trust for the county under this
subsection. A county shall deposit money received under this
subsection to the credit of the county's road and bridge fund and
may use the money only for the purpose of road maintenance.
(d) The comptroller shall determine the amount to be
deposited to the state highway fund under Subsection (b) according
to available statistical data indicating the estimated average or
actual consumption or sales of lubricants used to propel motor
vehicles over the public roadways. The comptroller shall determine
the amounts to be deposited to the funds or accounts under
Subsection (c) according to available statistical data indicating
the estimated or actual total receipts in this state from taxable
sales of sporting goods. The comptroller shall determine the
amount to be deposited to the fund under Subsection (c-2) according
to available statistical data indicating the estimated or actual
total receipts in this state from taxes imposed on sales at retail
of fireworks. The comptroller shall determine the amount to be held
in trust for a county under Subsection (c-4) according to available
statistical data indicating the estimated or actual total receipts
in this state from taxes imposed on sales of unprocessed aggregate
and available statistical data or other information indicating
where the unprocessed aggregate was extracted. If satisfactory
data are not available, the comptroller may require taxpayers who
make taxable sales or uses of those lubricants, of sporting goods,
[or] of fireworks, or of unprocessed aggregate to report to the
comptroller as necessary to make the allocation required by
Subsection (b), (c), [or] (c-2), or (c-4).
SECTION 3. Section 151.801(e), Tax Code, is amended by
adding Subdivision (4) to read as follows:
(4) "Unprocessed aggregate" means unprocessed sand,
dirt, gravel, or similar material that was not taxed for a period
beginning in June 1988 by reason of comptroller policy.
SECTION 4. The changes in law made by this Act do not affect
tax liability accruing before the effective date of this Act. That
liability continues in effect as if this Act had not been enacted,
and the former law is continued in effect for the collection of
taxes due and for civil and criminal enforcement of the liability
for those taxes.
SECTION 5. This Act takes effect September 1, 2019.