HB 5933 Summary

• Expands motor fuel tax to include alternative fuels (natural gas, liquefied natural gas, hydrogen, liquefied petroleum gas, and hythane) used to propel motor vehicles on public roads and highways.

• Imposes tax on alternative fuels at the diesel base rate for liquefied natural gas and at the gasoline base rate for compressed natural gas, hydrogen, and hydrogen-compressed natural gas, measured in gallon equivalents.

• Requires alternative fuel dealers to be licensed and collect tax monthly from consumers, with tax applied upon delivery to storage facilities or direct placement in vehicle fuel tanks.

• Establishes licensing requirements and $500 annual license fee for alternative fuel dealers; provides $50 fee for alternative fuel commercial users beginning July 1, 2015.

• Allows tax refunds for alternative fuel used for non-vehicle purposes, fuel imported in personal vehicle tanks (up to 30 gallons), and fuel sold to government entities and certain educational institutions; effective April 1, 2015.