Bill > S0046

This bill proposes to modify Vermont's sales tax and purchase and use tax exemptions for vehicles used in forestry operations. Specifically, the bill expands the existing tax exemption to fully exempt certain motor vehicles, including semi-trailers, tractors, truck cranes, truck tractors, trailers, and motor trucks with a manufacturer's listed gross vehicle weight of 10,000 pounds or more, when these vehicles are used for timber cutting, removal, processing, or transportation of timber and equipment. The bill replaces a previous provision that only provided a 50% tax reduction for these vehicles. The Department of Motor Vehicles will have the authority to require purchasers to certify the exemption and will be responsible for publishing guidance about how the exemption applies. The bill defines "motor truck" by referencing an existing definition in Vermont's motor vehicle statutes. The tax exemption changes will take effect on July 1, 2025, with a sunset provision for the new exemption set for July 1, 2028, meaning the expanded tax exemption will automatically expire on that date unless further legislative action is taken.

Budget and Finance, Transportation and Infrastructure

https://legislature.vermont.gov/bill/status/2026/S.46