Tow trucks are not considered emergency vehicles, although sometimes they are used in emergencies. An emergency vehicle is a vehicle used to respond to an emergency situation, typically involving a hazard to life, health, property or the environment. Tow trucks are used to tow or transport vehicles that have broken down or been in an accident, but they are not used to respond to emergencies. However, they are sometimes used in emergency situations, such as when a vehicle needs to be towed out of the way of a fire or accident, or when a vehicle needs to be towed to a safe location.