| 1 | 1 | | 85R1358 GRM-F |
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| 2 | 2 | | By: Cyrier H.B. No. 359 |
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| 3 | 3 | | |
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| 4 | 4 | | |
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| 5 | 5 | | A BILL TO BE ENTITLED |
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| 6 | 6 | | AN ACT |
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| 7 | 7 | | relating to the motor vehicle sales tax imposed on the purchase, |
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| 8 | 8 | | rental, or use of certain emergency services vehicles. |
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| 9 | 9 | | BE IT ENACTED BY THE LEGISLATURE OF THE STATE OF TEXAS: |
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| 10 | 10 | | SECTION 1. Section 152.087, Tax Code, is amended to read as |
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| 11 | 11 | | follows: |
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| 12 | 12 | | Sec. 152.087. FIRE TRUCKS AND EMERGENCY MEDICAL SERVICES |
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| 13 | 13 | | VEHICLES. The taxes imposed by this chapter do not apply to the |
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| 14 | 14 | | purchase, rental, or use of a fire truck, emergency medical |
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| 15 | 15 | | services vehicle as defined by Section 773.003, Health and Safety |
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| 16 | 16 | | Code, emergency medical services chief or supervisor vehicle, or |
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| 17 | 17 | | other motor vehicle used exclusively for fire-fighting purposes or |
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| 18 | 18 | | for emergency medical services when purchased by: |
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| 19 | 19 | | (1) a volunteer fire department; |
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| 20 | 20 | | (2) a nonprofit emergency medical service provider |
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| 21 | 21 | | that receives a federal income tax exemption under Section 501(a), |
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| 22 | 22 | | Internal Revenue Code of 1986, as an organization described by |
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| 23 | 23 | | Section 501(c)(3), Internal Revenue Code of 1986; [or] |
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| 24 | 24 | | (3) an emergency medical services [service] provider |
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| 25 | 25 | | to which Section 502.456, Transportation Code, applies; or |
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| 26 | 26 | | (4) an entity that has an agreement with a local |
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| 27 | 27 | | governmental entity to provide emergency ambulance services. |
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| 28 | 28 | | SECTION 2. The change in law made by this Act does not |
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| 29 | 29 | | affect taxes imposed before the effective date of this Act, and the |
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| 30 | 30 | | law in effect before the effective date of this Act is continued in |
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| 31 | 31 | | effect for purposes of the liability for and collection of those |
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| 32 | 32 | | taxes. |
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| 33 | 33 | | SECTION 3. This Act takes effect September 1, 2017. |
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