A licensed supplier, distributor or exporter who purchases tax-free fuel for export and sells that same fuel before exporting it, must report the transaction on their monthly fuels tax return. Form 06-168, Texas Fuels Tax Report, has a new line for Gallons Subsequently Sold Tax-Free Prior to Export (Item 17) and a new corresponding schedule, Form 06-190, Texas Schedule for Gallons Subsequently Sold Texas Tax-Free Prior to Export.
The supplier or permissive supplier collects tax on:
(Texas Tax Code (TTC) 162.201)
Twenty cents ($.20) per gallon on diesel fuel removed from a terminal, imported, blended, sold to an unauthorized person or other taxable use not otherwise exempted by law. (TTC 162.202)
When this tax is paid by the due date, suppliers and importers can apply a 2 percent discount, and distributors and importers a 1.75 percent discount.
If the due date is a Saturday, Sunday or a legal holiday, the next business day is considered the due date.
Effective January 2018, the following additional penalties apply to licensed suppliers, permissive suppliers, distributors, importers and exporters who purchase gasoline or diesel fuel for export but redirect the purchased fuel to a destination in Texas prior to export:
Select the amount of taxes you paid in the preceding state fiscal year (Sept. 1 – Aug. 31) to find the reporting and payment methods to use.
To obtain an Import Verification Number on motor fuel transported into Texas by cargo tank, call us at 1-877-676-7811.
To obtain a Diversion Number on motor fuel delivered to a destination state different from the destination state printed on the bill of lading, delivery manifest or shipping document, call us at 1-877-976-7800.
In 2015, the Texas Legislature passed House Bill 855, which requires state agencies to publish a list of the three most commonly used Web browsers on their websites. The Texas Comptroller’s most commonly used Web browsers are Google Chrome, Microsoft Internet Explorer and Apple Safari.