Ambulance Services

Some purchases by an ambulance service may qualify for an exemption.

To claim exemption, give the seller a completed Form ST3, Certificate of Exemption.

Ambulances and Motor Vehicles

Any motor vehicle purchased or leased by a ambulance service (public or private), licensed under Minnesota Statute 144E.10, is exempt if it is equipped and specifically intended for emergency response.  

This exemption includes accessory items used to initially equip the vehicles and repair and replacement parts.

Fuel

Fuel used in an ambulance, both air and ground, is exempt from sales tax. 

Supplies and Equipment

Supplies and equipment used by an ambulance service are exempt if they are used in the course of providing medical care.