By: White of Tyler H.B. No. 4067
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.