Texas – Motor Fuel Tax Regulation Amended

SALT Report 3054 – The Texas Comptroller amended Rule §3.440, the motor fuel tax regulation, to delete certain references regarding the exemption for the on-highway use of farm machinery. The exemption applies to motor fuel taxes for self-propelled farm machinery that is used on a public highway if it is being moved from one tract of land to another due to a change in the base of operation of the machinery.  Additionally, the amended regulation removes language that limited the exemption to motor fuel transactions that take place on or after January 1, 2004.

The amendments to this rule were effective October 1, 2013.

For Further Information

Texas Comptroller of Public Accounts – 34 TAC §3.440