Tex. Tax Code § 152.087
This is the official text of Tex. Tax Code § 152.087, part of Texas’s Tax Code — governs state and local taxation.
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§ 152.087. FIRE TRUCKS AND EMERGENCY MEDICAL SERVICES VEHICLES.
Official statutory text
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.
(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.
Status: in_force · Read it on the official government site
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