|
|
|
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, ambulance, 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 entity that has an agreement with a local |
|
governmental entity to provide emergency ambulance services; or |
|
(4) an emergency medical service provider to which |
|
Section 502.456, Transportation Code, applies. |
|
SECTION 2. This Act takes effect September 1, 2015. |