Motor Vehicle Tax Guidebook 2011 - Texas Comptroller of Public ...

Timber Operations
• Exemptions
• Qualified Use
Exemptions
Timber machines and trailers used primarily in timber
operations are exempt from motor vehicle tax. A
“timber machine” is a self-propelled motor vehicle
specially adapted to perform a specialized function for
use primarily in timber operations. An example is a cab
chassis with an articulating arm (grappling arm) for
moving logs. “Primarily” means at least 80 percent of
the operating time.
Qualified Use
Timber machines and trailers qualify for exemption if
they are used in the production of timber, including
land preparation, planting, maintenance and gathering
of trees commonly grown for commercial timber.
Neither a motor vehicle used to transport timber or
timber products nor a general-purpose motor vehicle
qualifies for the motor vehicle tax exemption.
The exemption applies also 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, extinguish fires and 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.
Volunteer Fire Departments
and Volunteer Emergency
Medical Services
• Exemption
• Volunteer Fire Department
• Emergency Medical Service
Exemption
Fire trucks, ambulances or other motor vehicles used
exclusively for fire-fighting purposes or for emergency
medical service 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 Section 501(a) as
an organization described by Section 501(c)(3);
or
• emergency medical service providers to which
Transportation Code Section 502.204 applies.
Motor Vehicle Tax Guidebook
IV-9