Federal Sales Tax Exempt Bench
In 1987 we discovered we didn't have to charge private ambulance services the 12% Federal Sales Tax (hospital run ambulance services were already exempt) providing the vehicle was capable of transporting 12 seated passengers, plus the driver. So we installed a folding bench on the passenger side of each type of our ambulances, then rounded up 11 of our skinniest staff and took a photo as proof that 11 seated passengers (plus one in the cab) could be transported. This gimmick saved private ambulance services many thousands of dollars until a few years later when the FST was replaced by the GST.
