Sec. 152.087. FIRE TRUCKS AND EMERGENCY MEDICAL SERVICES VEHICLES. The taxes imposed by this chapter do not apply to the purchase, rental, or use of a fire truck, emergency medical services vehicle as defined by Section 773.003, Health and Safety Code, or other motor vehicle used exclusively for fire-fighting purposes or for emergency medical services when purchased by:
(1) a volunteer fire department;
(2) a nonprofit emergency medical service provider that receives a federal income tax exemption under Section 501(a), Internal Revenue Code of 1986, as an organization described by Section 501(c)(3), Internal Revenue Code of 1986; or
(3) an emergency medical service provider to which Section 502.456, Transportation Code, applies.
Acts 1981, 67th Leg., p. 1594, ch. 389, Sec. 1, eff. Jan. 1, 1982. Amended by Acts 1989, 71st Leg., ch. 606, Sec. 3, eff. Jan. 1, 1990; Acts 1993, 73rd Leg., ch. 169, Sec. 2, eff. Aug. 30, 1993; Acts 1997, 75th Leg., ch. 165, Sec. 30.259, eff. Sept. 1, 1997.
Amended by:
Acts 2013, 83rd Leg., R.S., Ch. 161 (S.B. 1093), Sec. 19.011, eff. September 1, 2013.
Structure Texas Statutes
Subtitle E - Sales, Excise, and Use Taxes
Chapter 152 - Taxes on Sale, Rental, and Use of Motor Vehicles
Section 152.081. Driver Training Motor Vehicles
Section 152.082. Sale of Motor Vehicle to or Use of Motor Vehicle by Public Agency
Section 152.083. Lease of Motor Vehicle to Public Agency
Section 152.084. Rental of Motor Vehicle to Public Agency
Section 152.085. Rental of Motor Vehicle for Purposes of Re-Rental
Section 152.086. Motor Vehicles Driven by Handicapped Persons
Section 152.087. Fire Trucks and Emergency Medical Services Vehicles
Section 152.088. Motor Vehicles Used for Religious Purposes
Section 152.089. Exempt Vehicles
Section 152.090. Certain Hydrogen-Powered Motor Vehicles
Section 152.091. Farm or Timber Use
Section 152.092. Motor Vehicles Transported Out of State
Section 152.093. Motor Vehicles Sold to Certain Licensed Child-Care Facilities