Other Vehicles

The following are not considered emergency rescue vehicles, even if used for emergency, fire, or police work:

• Aircraft
• Snowmobiles
• Watercraft
• Vehicles licensed only for off-road use

Purchases or leases of these vehicles are taxable. Tax also applies to repair and replacement parts.

Fire chief and marked patrol vehicles are not taxable when purchased or leased. Tax does apply to repair and replacement parts.

Emergency vehicles owned by private entities, such as airports and mining companies, are taxable, except for ambulances licensed under section 144E.10.

Fuel is exempt when purchased by a state or local government for use in a vehicle that is exempt. For example, fuel for a fire chief car or a marked patrol car is exempt.