| 1 | 1 | | BILL AS INTRODUCED H.85 |
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| 2 | 2 | | 2025 Page 1 of 3 |
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| 4 | 4 | | |
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| 5 | 5 | | VT LEG #379472 v.1 |
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| 6 | 6 | | H.85 1 |
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| 7 | 7 | | Introduced by Representatives Lipsky of Stowe, Bosch of Clarendon, 2 |
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| 8 | 8 | | Branagan of Georgia, Burtt of Cabot, Canfield of Fair Haven, 3 |
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| 9 | 9 | | Carris-Duncan of Whitingham, Charlton of Chester, Coffin of 4 |
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| 10 | 10 | | Cavendish, Cooper of Pownal, Demar of Enosburgh, Dolgin of 5 |
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| 11 | 11 | | St. Johnsbury, Galfetti of Barre Town, Goodnow of Brattleboro, 6 |
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| 12 | 12 | | Greer of Bennington, Gregoire of Fairfield, Hango of Berkshire, 7 |
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| 13 | 13 | | Harvey of Castleton, Higley of Lowell, Keyser of Rutland City, 8 |
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| 14 | 14 | | Maguire of Rutland City, Morgan, L. of Milton, Morgan, M. of 9 |
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| 15 | 15 | | Milton, Morrissey of Bennington, Nelson of Derby, Nielsen of 10 |
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| 16 | 16 | | Brandon, Parsons of Newbury, Pinsonault of Dorset, Powers of 11 |
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| 17 | 17 | | Waterford, Pritchard of Pawlet, Southworth of Walden, 12 |
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| 18 | 18 | | Sweeney of Shelburne, Wells of Brownington, and Winter of 13 |
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| 19 | 19 | | Ludlow 14 |
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| 20 | 20 | | Referred to Committee on 15 |
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| 21 | 21 | | Date: 16 |
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| 22 | 22 | | Subject: Taxation; forestry; sales tax; purchase and use tax; motor vehicles 17 |
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| 23 | 23 | | Statement of purpose of bill as introduced: This bill proposes to amend the 18 |
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| 24 | 24 | | sales tax exemption and purchase and use tax exemption for motor vehicles 19 |
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| 25 | 25 | | used for forestry operations to include under the exemptions the sale of motor 20 BILL AS INTRODUCED H.85 |
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| 26 | 26 | | 2025 Page 2 of 3 |
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| 28 | 28 | | |
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| 29 | 29 | | VT LEG #379472 v.1 |
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| 30 | 30 | | trucks, motor vehicles, semi-trailers, tractors, truck cranes, truck tractors, and 1 |
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| 31 | 31 | | trailers used for forestry operations. 2 |
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| 32 | 32 | | An act relating to the taxation of vehicles used for forestry operations 3 |
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| 33 | 33 | | It is hereby enacted by the General Assembly of the State of Vermont: 4 |
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| 34 | 34 | | Sec. 1. 32 V.S.A. § 8911(23) is amended to read: 5 |
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| 35 | 35 | | (23) The following motor vehicles, including their repair parts, used for 6 |
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| 36 | 36 | | in forestry operations, including timber cutting,; timber removal, and 7 |
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| 37 | 37 | | processing of; and transportation of equipment, timber, or other solid wood 8 |
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| 38 | 38 | | forest products intended to be sold ultimately at retail: skidders with grapple 9 |
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| 39 | 39 | | and cable, feller bunchers, cut-to-length processors, forwarders, delimbers, 10 |
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| 40 | 40 | | loader slashers, log loaders, whole-tree chippers, stationary screening systems, 11 |
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| 41 | 41 | | and firewood processors, elevators, and screens, motor trucks, motor vehicles, 12 |
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| 42 | 42 | | semi-trailers, tractors, truck cranes, truck tractors, and trailers. The 13 |
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| 43 | 43 | | Department of Motor Vehicles shall publish guidance relating to the 14 |
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| 44 | 44 | | application of this exemption. 15 |
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| 45 | 45 | | Sec. 2. 32 V.S.A. § 9741(51) is amended to read: 16 |
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| 46 | 46 | | (51) The following machinery, including repair parts, used for in 17 |
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| 47 | 47 | | forestry operations, including timber cutting,; timber removal, and processing 18 |
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| 48 | 48 | | of; and transportation of equipment, timber, or other solid wood forest products 19 |
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| 49 | 49 | | intended to be sold ultimately at retail: skidders with grapple and cable; feller 20 BILL AS INTRODUCED H.85 |
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| 50 | 50 | | 2025 Page 3 of 3 |
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| 51 | 51 | | |
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| 52 | 52 | | |
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| 53 | 53 | | VT LEG #379472 v.1 |
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| 54 | 54 | | bunchers; cut-to-length processors; forwarders; delimbers; loader slashers; log 1 |
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| 55 | 55 | | loaders; whole-tree chippers; stationary screening systems; firewood 2 |
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| 56 | 56 | | processors, elevators, and screens, motor trucks, motor vehicles, semi-trailers, 3 |
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| 57 | 57 | | tractors, truck cranes, truck tractors, and trailers; and when sold for use on any 4 |
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| 58 | 58 | | machinery listed under this subdivision, traction enhancement accessories, tire 5 |
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| 59 | 59 | | chains, track systems, and winch cables. The Department of Taxes shall 6 |
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| 60 | 60 | | publish guidance relating to the application of this exemption. 7 |
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| 61 | 61 | | Sec. 3. EFFECTIVE DATE 8 |
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| 62 | 62 | | This act shall take effect on passage. 9 |
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