Section 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, 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 service provider to which Section 502.456, Transportation Code, applies.Amended by: Acts 2013, 83rd Leg., R.S., Ch. 161 (S.B. 1093), Sec. 19.011, eff. September 1, 2013 Acts 1997, 75th Leg., ch. 165, Sec. 30.259, eff. Sept. 1, 1997 Acts 1993, 73rd Leg., ch. 169, Sec. 2, eff. Aug. 30, 1993 Amended by Acts 1989, 71st Leg., ch. 606, Sec. 3, eff. Jan. 1, 1990 Acts 1981, 67th Leg., p. 1594, ch. 389, Sec. 1, eff. Jan. 1, 1982.