SECTION 3.436. Liquefied Gas Dealer Licenses

(a) This rule applies only to motor fuel transactions that take place on or after January 1, 2004 and prior to September 1, 2015. Motor fuel transactions that occur prior to January 1, 2004, will be governed by sections in Texas Administrative Code, Title 34, Part 1, Chapter 3, Subchapter L. Effective September 1, 2015, the tax on liquefied gas is repealed. The words and terms used in this section have the same meaning as those defined in Tax Code Chapter 162.

(b) Dealer's license required.

(1) A person making a taxable delivery of liquefied gas described in subsection (c) of this section must secure a liquefied gas dealer license.

(2) A licensed liquefied gas interstate trucker or a liquefied gas interstate trucker registered under a multistate tax agreement (International Fuel Tax Agreement) that maintains bulk storage of liquefied gas must secure a separate liquefied gas dealer's license.

(c) Taxable delivery of liquefied gas. A taxable delivery of liquefied gas includes:

(1) liquefied gas delivered into the fuel supply tank of a motor vehicle described in the definition of "interstate trucker" in Tax Code, §162.001, and that displays a current multistate tax agreement (International Fuel Tax Agreement) decal or operated by a licensed as an liquefied gas interstate trucker;

(2) liquefied gas delivered into the fuel supply tank of a motor vehicle licensed in a state other than Texas; or

(3) liquefied gas delivered into the fuel supply tank of a motor vehicle licensed in the state of Texas and that displays a current motor vehicle dealer's liquefied gas tax decal.

(d) Non-taxable delivery of liquefied gas. Liquefied gas delivered into the fuel supply tank of a motor vehicle licensed in Texas and that displays a current liquefied gas tax decal is not a taxable delivery.

(e) Report. Taxable deliveries of liquefied gas must be reported on the Texas Liquefied Gas Dealer Report. Taxable gallons are also reported on the interstate trucker or multistate tax agreement (International Fuel Tax Agreement) reports as taxable purchases.

Source Note: The provisions of this §3.436 adopted to be effective October 13, 2004, 29 TexReg 9553; amended to be effective January 27, 2016, 41 TexReg 683