Bill > H0844

This bill proposes changes to how sales tax and a new surcharge apply to fuel purchases for certain residential properties. Specifically, it will disallow owners of properties that have been used as short-term rentals or second homes within the past 12 months from claiming the sales and use tax exemption for certain fuels used for domestic purposes, such as heating. Additionally, the bill introduces a new 3% surcharge on residential fuel sales to these same properties, with the revenue generated earmarked to fund weatherization assistance programs. The bill defines "residence" for these purposes as any property that hasn't had short-term rental activity subject to a surcharge or hasn't been occupied by the owner for at least 183 days in the preceding year. This new surcharge will be collected and enforced similarly to existing sales tax and will take effect on August 1, 2026.

Budget and Finance

https://legislature.vermont.gov/bill/status/2026/H.844