AGO 1996-081.

Case DateJanuary 08, 1996
CourtAlabama
Alabama Attorney General Opinions 1996. AGO 1996-081. 1996-081January 8, 1996Honorable Seth Hammett Member, House of Representatives P. O. Box 1776 Andalusia,AL 36420 Rescue Squads - Taxation - Exemption - Funds South Alabama Air Rescue Squad, Incorporated, is not entitled to a share of the proceeds from the property tax levied in Covington County pursuant to Amendment No. 564 of the Constitution of Alabama of 1901. South Alabama Air Rescue Squad, Incorporated, is not entitled to an exemption from state, county and municipal sales taxes pursuant to _ 40-23-5(o), but can be entitled to an exemption from state, county, and municipal sales and use taxes under _ 40-23-5(r) upon providing proof of its volunteer, nonprofit status and proof that it is licensed by the State Board of Health.Dear Representative Hammett: This opinion is issued in response to your request for an opinion from the Attorney General. QUESTIONS 1. Is the South Alabama Air Rescue Squad, Incorporated, entitled to a share of the proceeds from the property tax levied in Covington County under Amendment No. 564 of the Constitution of Alabama of 1901? 2. Is the South Alabama Air Rescue Squad, Incorporated, entitled to an exemption from state, county, and municipal sales and use taxes under Section 40-23-5 of the Code of Alabama 1975, as last amended by Act No. 95-692? FACTS, LAW AND ANALYSIS Amendment No. 564, Alabama Constitution of 1901, authorizes the county commission of Covington County to levy and collect a special property tax to be used exclusively for fire, emergency medical, and rescue services. The funds collected are to be allocated equally among the eligible fire departments and rescue squads. The Amendment further provides in subsection (d) that: "An eligible rescue squad, for purposes of this amendment, means a rescue squad that is certified by the Alabama Association of Rescue Squads or Emergency Medical Services." As stated in your request for an opinion, Emergency Medical Services denied certification to South Alabama Air Rescue, Incorporated, because Emergency Medical Services lacks authority over air ambulance services. Therefore, South Alabama Air Rescue Squad, Incorporated, was unable to obtain certification from the Emergency Medical Services. The important factor is that a rescue squad qualifies for certification by Emergency Medical...

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