Relating to an exemption from certain motor fuel taxes for counties in this state.

SB 935 amends Texas Tax Code to create a new exemption from motor fuel taxes for gasoline sold directly to counties in Texas for the county's own exclusive use. This specifically adds subsection (2-a) to Section 162.104(a), allowing counties to avoid paying the tax on gasoline purchased for county operations. The exemption applies only when the gasoline is used exclusively by the county itself, not for services like public transportation or emergency response. This policy change directly affects all Texas counties purchasing gasoline for their own governmental activities, such as road maintenance or administrative vehicles. The bill does not alter existing exemptions for schools, fire departments, or other entities covered under the current tax code.