Texas § 152.087 FIRE TRUCKS AND EMERGENCY MEDICAL SERVICES VEHICLES.

Texas Statutes

§ 152.087 — FIRE TRUCKS AND EMERGENCY MEDICAL SERVICES VEHICLES.

Texas § 152.087

Code TXTax Code

This text of Texas § 152.087 (FIRE TRUCKS AND EMERGENCY MEDICAL SERVICES VEHICLES.) is published on Counsel Stack Legal Research, covering Texas primary law. Counsel Stack provides free access to over 12 million legal documents including statutes, case law, regulations, and constitutions.

Bluebook

Tex. Tax Code Code Ann. § 152.087 (2026).

Text

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, 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.

Free access — add to your briefcase to read the full text and ask questions with AI

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, 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.

Legislative History

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