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A BILL TO BE ENTITLED
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AN ACT
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relating to the motor vehicle sales tax imposed on the purchase, |
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rental, or use of certain emergency services vehicles. |
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BE IT ENACTED BY THE LEGISLATURE OF THE STATE OF TEXAS: |
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SECTION 1. Section 152.087, Tax Code, is amended to read as |
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follows: |
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Sec. 152.087. FIRE TRUCKS AND EMERGENCY MEDICAL SERVICES |
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VEHICLES. The taxes imposed by this chapter do not apply to the |
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purchase, rental, or use of a fire truck, emergency medical |
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services vehicle as defined by Section 773.003, Health and Safety |
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Code, ambulance, emergency medical services chief or supervisor |
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vehicle, or other motor vehicle used exclusively for fire-fighting |
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purposes or for emergency medical services when purchased by: |
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(1) a volunteer fire department; |
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(2) a nonprofit emergency medical service provider |
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that receives a federal income tax exemption under Section 501(a), |
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Internal Revenue Code of 1986, as an organization described by |
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Section 501(c)(3), Internal Revenue Code of 1986; [or] |
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(3) an entity that has an agreement with a local |
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governmental entity to provide emergency ambulance services; or |
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(4) an emergency medical service provider to which |
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Section 502.456, Transportation Code, applies. |
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SECTION 2. This Act takes effect September 1, 2015. |