85R1358 GRM-F
By: Cyrier H.B. No. 359
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 services [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, 2017.