COVID-19 Penalty Relief: You may ask us to cancel or reduce filing or payment penalties if you have a reasonable cause or are negatively affected by the COVID-19 pandemic. For more information, updates, and resources, see Our Response to COVID-19.
Fire departments operated by local governments are not volunteer fire departments even if staffed by volunteers. A fire department is considered separate from the local government if it has its own constitution or articles of incorporation.
Water – used directly in providing fire protection by an organized fire department, fire protection district, or fire company regularly charged with the responsibility of providing fire protection to the state or a political subdivision – is exempt from sales tax.
Water used by fire departments to fight fires or protect property is not taxable.