The Legislature has passed and the Governor has signed SJR 117. This resolution, which has been designated as Act No. 98-277, urges the Department of Revenue to issue tax exemption numbers to certified volunteer fire departments.

While some have been issued sales and use tax exemption numbers under authority of Sales and Use Tax Rule 810-6-5-.02, most volunteer fire departments that have applied for a sales and use tax exemption number have been issued letters confirming their exemption from sales and use taxes in lieu of being issued an actual exemption number.

In accordance with the request of the Legislature in SJR 117, the policy of the Sales, Use and Business Tax Division will be to issue exemption numbers to all volunteer fire departments that apply for them in the future. In view of an Attorney General's Opinion issued November 29, 1988, exemption certificates issued to volunteer fire departments will contain a restriction limiting the use of the exemption number to purchases of tangible personal property for the official use of the exempt entity.