FIRE TRUCKS AND EMERGENCY MEDICAL SERVICES VEHICLES.
Tex. TAX Code § 152.087.
in effectThe 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.
Acts 2013, 83rd Leg., R.S., Ch. 161 (S.B. 1093 ), Sec. 19.011, eff. September 1, 2013.