Vote Recommendation Notes
Under current law, counties are exempt from paying the liquefied gas tax or the compressed natural gas or liquefied natural gas tax, meaning that hospitals are also exempt as entities operated by the county. Certain ambulance services would hence already be exempt from certain motor fuel taxes
House Bill 3229 would exempt certain fire trucks and emergency medical services vehicles from taxes on sale, rental, and use of motor vehicle when the vehicle is purchased by an entity that has an agreement with a local governmental entity to provide emergency ambulance services.
House Bill 3229 is not the first bill that tries to bring tax relief to medical emergency services. We understand that medical emergency services are crucial in life-or-death situations. Additionally, House Bill 3229 would apply a tax exemption that already exists for certain services to non-governmental entities that provide those same services.
Nevertheless, like any exemption for a particular group in an industry or area of business or service, this can potentially cause unintended consequences when some emergency services remain liable to pay the tax.
As a consequence of potentially good and bad provisions in the bill, we will remain neutral on House Bill 3229.