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.
Volunteer and municipal fire departments do not pay tax on fire trucks and vehicles.
Note: The exemption includes items used to assemble or initially equip these vehicles or items that are permanently attached to the qualified vehicle.
Fire trucks
Pumper trucks
Hook and ladder trucks
Trailers
Components used to assemble these vehicles
Repair and replacement parts
Includes parts and accessories that upgrade or modify fire trucks and vehicles.
Built-in radios
Emergency lighting (mounted on vehicle)
Fire hoses
Fittings
Foam unit
Gated wyes
Nozzles
Valves
Replacement accessories
Volunteer and municipal fire departments do not pay sales tax on replacement accessories.
Fire departments that do not qualify for an exemption may buy accessory items to initially equip an emergency vehicle exempt from sales tax. However, replacement of these items are taxable.
Axes
Canteens
Cutters
Extraction tools
First aid kits and medical supplies
Flashlights
Ladders
Pike poles
Portable generators
Portable radios
Rams
Tents
Tire chains
Personal protective gear
Firefighters' personal protective equipment is not taxable.
Boots
Bunker coats, pants, suspenders
Canister filter masks
Gloves
Goggles
Head covers and hoods
Helmets, chin straps, face shields, neck covers
Optical and thermal imaging search devices
Personal alert safety systems
Protective coveralls
Safety equipment required by the Occupational Safety and Health Administration
Self-contained breathing apparatuses
Spanner belts
Wildfire jackets
Note: You initially equip a vehicle around the same time the vehicle is purchased. This exemption no longer applies when the vehicle is equipped and begins to operate as a fire or rescue vehicle.
Items that are not used to prevent fires or protect property from fire are taxable. For example, a washing machine used to wash protective clothing is taxable.
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.