§ 24-4. Exceptions.

This subtitle does not apply to:

(1) transportation services operated by or under contract with:

(i) a unit of federal, state, or local government; or

(ii) a nonprofit entity that is exempt from taxation under § 501(c)(3) or § 501(c)(4) of the Internal Revenue Code;

(2) an ambulance that is classified as a Class C (funeral and ambulance) vehicle under State Transportation Article § 13-914, is owned or operated by a licensed ambulance service or by a volunteer fire company or rescue squad, and is being used to transport an individual who is sick, injured, wounded, or otherwise incapacitated; or

(3) a funeral limousine, coach, service wagon, or similar vehicle that is classified as a Class C (funeral and ambulance) vehicle under State Transportation Article § 13-914, is owned or operated by a licensed funeral establishment, funeral director, or mortician, and is being used to transport individuals to, from, or during a funeral service.