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Legislative Year: 2021 Change
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Bill Detail: HB21-1322

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Title Gasoline And Special Fuel Tax Restructuring
Status Governor Signed (07/06/2021)
Bill Subjects
  • Fiscal Policy & Taxes
House Sponsors M. Snyder (D)
B. Titone (D)
Senate Sponsors B. Pettersen (D)
House Committee Transportation and Local Government
Senate Committee Finance
Date Introduced 05/18/2021
Summary

The bill restructures the excise tax on gasoline and special fuel
(fuels) by:
  • Imposing the tax when it is imported into the state or
removed from any terminal in the state, in addition to the
existing points of taxation;
  • Eliminating the 3 tax deferred transactions;

  • Exempting the tax from the import or removal of fuels by
bulk transfer to or from a terminal or refinery in certain
circumstances;
  • Permitting the 2% allowance to cover losses for terminals
that are outside of the state;
  • Requiring a terminal operator to verify that the person
receiving the fuels is a licensee or is exempt from taxation;
  • If the purchaser is not a licensee or exempt from taxation,
requiring the terminal operator to collect the tax, which the
terminal operator holds in trust for the state, and
establishing that the terminal operator is liable and
responsible for the tax;
  • Specifying when the tax is imposed on an importer,
blender, seller of liquefied petroleum gas or natural gas,
user, and other distributor;
  • Harmonizing provisions applicable to the exemption for
governments;
  • Explicitly identifying certain fuels used in aircrafts as being
exempt;
  • Codifying that a distributor has the burden of proving that
fuels are exempt;
  • Codifying the exemption for the removal of fuels from a
terminal by a licensed exporter exclusively for delivery to
another state;
  • Requiring a terminal operator to be licensed, which is the
current practice;
  • Consolidating the penalties for acting without a license;
  • Making conforming changes related to the aforementioned
changes;
  • Reorganizing and relocating provisions; and
  • Modernizing language.

Committee Reports
with Amendments
Full Text
Full Text of Bill (pdf) (most recent)
Fiscal Notes Fiscal Notes (06/01/2021) (most recent)  
Additional Bill Documents Bill Documents
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  • Past fiscal notes
  • Committee activity and documents
  • Bill History
 
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Votes House and Senate Votes
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