Search this guide Print Page Print Guide Guide Menu Back to Sales Tax Fact Sheets and Industry Guides Emergency Services Industry Guide Ambulance Services Fire Departments Police Departments Other Vehicles Purchases (applies to all emergency service providers) Filing Returns and Record-Keeping Legal References and Resources field_block:node:guide:title Other Vehicles field_block:node:guide:body This section does not apply to cities, counties, or townships. field_block:node:guide:field_paragraph Non-Emergency 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 [+] Fire chief and marked patrol vehicles are not taxable when purchased or leased. Tax does apply to repair and replacement parts. Private Entity Emergency Vehicles [+] Emergency vehicles owned by private entities, such as airports and mining companies, are taxable, except for ambulances licensed under section 144E.10. Fuel [+] 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.