84R18549 GRM-D
 
  By: Cyrier, Ashby H.B. No. 3229
 
  Substitute the following for H.B. No. 3229:
 
  By:  Parker C.S.H.B. No. 3229
 
 
 
A BILL TO BE ENTITLED
 
AN ACT
  relating to the motor vehicle sales tax imposed on the purchase,
  rental, or use of certain emergency services vehicles.
         BE IT ENACTED BY THE LEGISLATURE OF THE STATE OF TEXAS:
         SECTION 1.  Section 152.087, Tax Code, is amended to read as
  follows:
         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, emergency medical services chief or supervisor vehicle, 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; or
               (4)  an entity that has an agreement with a local
  governmental entity to provide emergency ambulance services.
         SECTION 2.  The change in law made by this Act does not
  affect taxes imposed before the effective date of this Act, and the
  law in effect before the effective date of this Act is continued in
  effect for purposes of the liability for and collection of those
  taxes.
         SECTION 3.  This Act takes effect September 1, 2015.