To qualify for the exclusion the following conditions must be met by the officer and the authorizing law enforcement agency:
- The officer performs approved duties as determined by his or her local law enforcement agency,
- The officer is subject to the direct and immediate command of his or her agency,
- The officer is in uniform, which could include plain clothes, as authorized by his or her agency, and
- The officer performs the approved duties in an area in which the officer has arrest jurisdiction
In some cases, the law enforcement officer may be asked to use agency-issued equipment such as a patrol car, gun, or uniform while performing an approved service: These will not be considered taxable rentals, since there is no transfer of possession or control of the equipment to the hiring party.
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