Tax Type
Retail Sales and Use Tax
Description
Volunteer fire departments
Topic
Exemptions
Date Issued
04-08-1971
The charging of even a nominal fee for use of their services would cause volunteer fire departments and rescue squads to forfeit their property tax exemption for property used in the performance of the service. A donation could, however, be solicited for services without affecting the exempt status of the property, as long as the performance of service is not made contingent upon the donation.
The charging of even a nominal fee for use of their services would cause volunteer fire departments and rescue squads to forfeit their property tax exemption for property used in the performance of the service. A donation could, however, be solicited for services without affecting the exempt status of the property, as long as the performance of service is not made contingent upon the donation.
Volunteer fire departments and rescue squads are not exempt from sales and use taxes by § 58-12.2, as these taxes are not taxes on property but are excise taxes.
Attorney General's Opinion