Section 27-24-609 - Volunteer rescue squads(a) A person or entity that owns a motor vehicle that is used exclusively by volunteer rescue squads may apply to the Secretary of the Department of Finance and Administration for the issuance of a volunteer rescue squad special license plate to be used exclusively on motor vehicles that are operated for the purposes of the volunteer rescue squad.(b) A motor vehicle licensed under this section shall:(1) Be painted a distinguishing color; and(2) Clearly and conspicuously display the identity of the volunteer rescue squad in letters and figures not less than three inches (3") in height.(c) A motor vehicle purchased for the exclusive use by a volunteer rescue squad shall be exempt from the gross receipts and compensating use tax.Amended by Act 2019, No. 910,§ 4723, eff. 7/1/2019.Acts 2005, No. 2202, § 1.