The following vehicles are exempt from paying tolls imposed pursuant to this article:

1. (1) School buses transporting children for a school event.
2. (2) Authorized emergency vehicles, as defined in Section 32-1-1.1, while actively engaged.
3. (3) Any other vehicle as determined by the authority, department, or private toll entity, or its agent or representative.

(Act 2017-375, §1; Act 2019-501, §1.)