Texas Tax Code - Section 152.087. Fire Trucks And Emergency Medical Services Vehicles
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Texas Laws > Tax Code > Texas Tax Code - Section 152.087. Fire Trucks And Emergency Medical Services Vehicles
§ 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 502.204, Transportation Code, applies.
Acts 1981, 67th Leg., p. 1594, ch. 389, § 1, eff. Jan. 1, 1982.
Amended by Acts 1989, 71st Leg., ch. 606, § 3, eff. Jan. 1, 1990;
Acts 1993, 73rd Leg., ch. 169, § 2, eff. Aug. 30, 1993; Acts
1997, 75th Leg., ch. 165, § 30.259, eff. Sept. 1, 1997.
Section: 152.069 152.081 152.082 152.083 152.084 152.085 152.086 152.087 152.088 152.089 152.091 152.092 152.093 152.101 152.102
Last modified: August 11, 2007
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