BILL AS INTRODUCED H.85
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VT LEG #379472 v.1
H.85 1
Introduced by Representatives Lipsky of Stowe, Bosch of Clarendon, 2
Branagan of Georgia, Burtt of Cabot, Canfield of Fair Haven, 3
Carris-Duncan of Whitingham, Charlton of Chester, Coffin of 4
Cavendish, Cooper of Pownal, Demar of Enosburgh, Dolgin of 5
St. Johnsbury, Galfetti of Barre Town, Goodnow of Brattleboro, 6
Greer of Bennington, Gregoire of Fairfield, Hango of Berkshire, 7
Harvey of Castleton, Higley of Lowell, Keyser of Rutland City, 8
Maguire of Rutland City, Morgan, L. of Milton, Morgan, M. of 9
Milton, Morrissey of Bennington, Nelson of Derby, Nielsen of 10
Brandon, Parsons of Newbury, Pinsonault of Dorset, Powers of 11
Waterford, Pritchard of Pawlet, Southworth of Walden, 12
Sweeney of Shelburne, Wells of Brownington, and Winter of 13
Ludlow 14
Referred to Committee on 15
Date: 16
Subject: Taxation; forestry; sales tax; purchase and use tax; motor vehicles 17
Statement of purpose of bill as introduced: This bill proposes to amend the 18
sales tax exemption and purchase and use tax exemption for motor vehicles 19
used for forestry operations to include under the exemptions the sale of motor 20 BILL AS INTRODUCED H.85
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VT LEG #379472 v.1
trucks, motor vehicles, semi-trailers, tractors, truck cranes, truck tractors, and 1
trailers used for forestry operations. 2
An act relating to the taxation of vehicles used for forestry operations 3
It is hereby enacted by the General Assembly of the State of Vermont: 4
Sec. 1. 32 V.S.A. § 8911(23) is amended to read: 5
(23) The following motor vehicles, including their repair parts, used for 6
in forestry operations, including timber cutting,; timber removal, and 7
processing of; and transportation of equipment, timber, or other solid wood 8
forest products intended to be sold ultimately at retail: skidders with grapple 9
and cable, feller bunchers, cut-to-length processors, forwarders, delimbers, 10
loader slashers, log loaders, whole-tree chippers, stationary screening systems, 11
and firewood processors, elevators, and screens, motor trucks, motor vehicles, 12
semi-trailers, tractors, truck cranes, truck tractors, and trailers. The 13
Department of Motor Vehicles shall publish guidance relating to the 14
application of this exemption. 15
Sec. 2. 32 V.S.A. § 9741(51) is amended to read: 16
(51) The following machinery, including repair parts, used for in 17
forestry operations, including timber cutting,; timber removal, and processing 18
of; and transportation of equipment, timber, or other solid wood forest products 19
intended to be sold ultimately at retail: skidders with grapple and cable; feller 20 BILL AS INTRODUCED H.85
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VT LEG #379472 v.1
bunchers; cut-to-length processors; forwarders; delimbers; loader slashers; log 1
loaders; whole-tree chippers; stationary screening systems; firewood 2
processors, elevators, and screens, motor trucks, motor vehicles, semi-trailers, 3
tractors, truck cranes, truck tractors, and trailers; and when sold for use on any 4
machinery listed under this subdivision, traction enhancement accessories, tire 5
chains, track systems, and winch cables. The Department of Taxes shall 6
publish guidance relating to the application of this exemption. 7
Sec. 3. EFFECTIVE DATE 8
This act shall take effect on passage. 9