Does Texas's nonprofit emergency-medical vehicle exemption cover a vehicle used to move equipment and supplies among operating bases?

Plain-English summary

The Texas Comptroller denied a motor vehicle tax refund for a nonprofit's vehicle used to transport equipment or supplies among emergency-service bases.

Section 152.087 was read narrowly. A qualifying vehicle had to be used exclusively to provide emergency medical services at the scene, such as transporting patients or carrying equipment to an emergency site. The taxpayer's inter-base support use facilitated EMS operations but did not meet that direct on-scene test.

What this means for you

Nonprofit EMS organizations

Nonprofit status and an emergency-support purpose are not enough. Document the vehicle's exclusive operational use at emergency scenes before claiming this exemption.

Refund claim preparers

Distinguish vehicles delivering equipment to an actual emergency from logistics vehicles moving supplies among facilities. The latter failed here.

Common questions

Q: Would an ambulance transporting patients qualify?

A: The letter gave exclusive patient transport as an example covered by the exemption.

Q: Would an equipment vehicle qualify?

A: Only when used exclusively to take equipment to the emergency scene, according to the letter.

Q: Is the letter's 30-day hearing instruction current?

A: This page does not treat that 2003 procedural deadline or mailing address as current; verify present protest and refund procedures.

Citations and references

• Tex. Tax Code § 152.087

Source

• STAR search: https://star.comptroller.texas.gov/search?doc_type_code=L&tax_type_code=MVT
• Opinion: https://star.comptroller.texas.gov/view/200307033L

Original ruling text

July 24, 2003

Dear **:

Comptroller Strayhorn forwarded to me your letter of July 2, 2003 and asked me
to review the matter. I regret if our field offices gave you different answers.

Texas Tax Code Section 152.087 is a narrow tax exemption that applies to the
purchases of motor vehicles that will be used by certain non-profit
organizations to provide emergency medical services at the scene of an
emergency. For example, the exemption would cover motor vehicles used
exclusively to transport patients or motor vehicles used exclusively to
transport equipment to the site of an emergency. Your use may facilitate
emergency medical services, but unfortunately, a vehicle used to transport
equipment or supplies to various bases does not fall within the tax exemption;
hence, no refund is due.

This opinion is based on the facts presented. If there are additional facts,
this opinion may change. You are entitled to a refund hearing before an agency
administrative law judge. If you would like, to request a hearing, please send
your written request, including a statement of grounds, to the following
address within thirty (30) days from the date of this letter. Attach all
supporting documentation and a copy of this letter to your request.

Comptroller of Public Accounts
Audit Processing Section
111 E. 17th Street
Austin, Texas 78774-0100

If you have any questions or need additional information, please call
1-800-531-5441, extension 5-1081.

Sincerely,

Frances Torres-Gonzalez
Disbursements Processing Area Manager
Revenue Accounting Division

c: Curt Swenson