taxes

Motor Vehicle Tax Guide

Volunteer Fire Departments and Volunteer Emergency Medical Services

Fire trucks, ambulances and other motor vehicles used exclusively for fire-fighting purposes or for emergency medical services are exempt from motor vehicle tax when rented to or purchased by

• volunteer fire departments;
• nonprofit emergency medical service providers that receive a federal income tax exemption under Internal Revenue Code (IRC) Section 501(a) as an organization described by Section 501(c)(3); or
• emergency medical service providers to which Transportation Code Section 502.456, Emergency Services Vehicles, applies.

The exemption also applies to an emergency medical services chief or supervisor vehicle if used exclusively as an emergency services vehicle.

Volunteer Fire Department

A volunteer fire department includes any company, department or association organized to answer fire alarms and extinguish fires. It may also provide emergency medical services. Members of a volunteer fire department receive no or nominal compensation for their services.

Emergency Medical Service

An emergency medical service provides emergency medical treatment, rescue service and transportation of the sick and injured. The emergency medical service may be a nonprofit organization, or it may be created and operated by a county, municipality or combination of counties and municipalities.

A for-profit private ambulance or medical transport service does not qualify as an emergency medical service for the purpose of the motor vehicle tax exemption.

Claiming an Exemption

To claim exemption as a volunteer fire department or an emergency medical services provider, the title applicant should indicate "Volunteer Fire Department" or "Emergency Medical Services provider" in Box 38 of Form 130-U, Application for Texas Title and/or Registration (PDF), and list the statutory reference for this exemption: Tax Code Section 152.087, Fire Trucks and Emergency Medical Services Vehicles.

96-254
(09/2021)