Delaware Code
Subchapter IV. Fees
§ 2159. Motor vehicles exempt from registration fees; plates for ambulances and fire and rescue trucks.

(a) The following motor vehicles shall be registered but shall be exempt from the payment of registration fees:

(1) All motor vehicles of the State or any governmental agency thereof, including school buses owned by private contractors holding valid pupil transportation contracts with a school district or with the State Board of Education, or of any fire department, fire engine company, police department or any county or incorporated city or town thereof, used exclusively in the performance of the principal's, official's, employee's or agent's respective functions or duties;
(2) All motor ambulances owned and used by any agency in this State for charitable purposes or for the benefit of any hospital or hospitals in this State;
(3) All motor vehicles owned by any veteran's organization and used by such organization in charitable or public welfare work;
(4) All motor vehicles owned and used by the Delaware Civil Air Patrol (CAP) registered in this State and used by such organization for its respective functions or duties;
(5) All motor vehicles owned by the American Red Cross and used by such organization in charitable or public welfare work;
(6) All motor vehicles owned by the Salvation Army and used by such organization in charitable or public welfare work;
(7) All motor vehicles owned by any organization exempt from tax under § 501(c)(3) of the Internal Revenue Code [26 U.S.C. § 501(c)(3)] and used by such organization in charitable or public welfare work;
(8) All motor vehicles owned by a nonprofit educational foundation organized to promote instructional effectiveness and educational achievement.
The Secretary shall furnish, without cost, certain number and registration plates for all such vehicles, of such design as will distinguish them from other plates for which fees are paid. Number and registration plates for certain motor vehicles of the fire departments and fire companies of this State shall have such design and bear such numbers, words and letters as are provided in subsection (b) of this section. Nothing herein contained shall be construed as exempting such vehicles from the requirement of inspection.
(b) Number and registration plates furnished by the Secretary to fire departments and fire companies of this State for ambulances, fire trucks and rescue trucks shall have displayed thereon:

(1) The capital letter “A” followed by the fire station or fire company number for ambulance plates;
(2) The capital letter “FD” followed by the fire station or fire company number for fire truck plates; and
(3) The capital letter “R” followed by the fire station or fire company number for rescue truck plates.
In addition, such plates shall have displayed thereon the word “Delaware,” the words “THE FIRST STATE,” the expiration date of the plates, the vehicle number assigned to the vehicle by the fire company, department or other proper official or organization and red letters on white background.