BILLASINTRODUCEDANDPASSEDBYSENATE S.46
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S.46
IntroducedbySenatorsWhite,Beck,Brennan,Collamore,Douglass,Hart,
Mattos,PerchlikandWeeks
ReferredtoCommitteeonTransportation
Date:February4,2025
Subject:Taxation;forestry;salestax;purchaseandusetax;motorvehicles
Statementofpurposeofbillasintroduced:Thisbillproposestoamendthe
salestaxexemptionandpurchaseandusetaxexemptionformotorvehicles
usedforforestryoperationstoincludeundertheexemptionsthesaleofmotor
trucks,motorvehicles,semi-trailers,tractors,truckcranes,trucktractors,and
trailersusedforforestryoperations.
Anactrelatingtothetaxationofvehiclesusedforforestryoperations
ItisherebyenactedbytheGeneralAssemblyoftheStateofVermont:
Sec.1.32V.S.A.§ 8911(23)isamendedtoread:
(23)Thefollowingmotorvehicles,includingtheirrepairparts,usedfor
inforestryoperations,includingtimbercutting,;timberremoval,and
processingof;andtransportationofequipment,timber,orothersolidwood
forestproductsintendedtobesoldultimatelyatretail:skidderswithgrapple
andcable,fellerbunchers,cut-to-lengthprocessors,forwarders,delimbers,
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loaderslashers,logloaders,whole-treechippers,stationaryscreeningsystems,
andfirewoodprocessors,elevators,andscreens,motortrucks,motorvehicles,
semi-trailers,tractors,truckcranes,trucktractors,andtrailers.The
DepartmentofMotorVehiclesshallpublishguidancerelatingtothe
applicationofthisexemption.
Sec.2.32V.S.A.§ 9741(51)isamendedtoread:
(51)Thefollowingmachinery,includingrepairparts,usedforin
forestryoperations,includingtimbercutting,;timberremoval,andprocessing
of;andtransportationofequipment,timber,orothersolidwoodforest
productsintendedtobesoldultimatelyatretail:skidderswithgrappleand
cable;fellerbunchers;cut-to-lengthprocessors;forwarders;delimbers;loader
slashers;logloaders;whole-treechippers;stationaryscreeningsystems;
firewoodprocessors,elevators,andscreens,motortrucks,motorvehicles,
semi-trailers,tractors,truckcranes,trucktractors,andtrailers;andwhensold
foruseonanymachinerylistedunderthissubdivision,tractionenhancement
accessories,tirechains,tracksystems,andwinchcables.TheDepartmentof
Taxesshallpublishguidancerelatingtotheapplicationofthisexemption.
Sec.3.EFFECTIVEDATE
Thisactshalltakeeffectonpassage.
Sec.1.32V.S.A.§ 8911isamendedtoread:
§8911.EXCEPTIONS
Thetaximposedbythischaptershallnotapplyto:
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***
(23)(A)Thefollowingmotorvehicles,includingtheirrepairparts,used
fortimbercutting,;timberremoval,;andprocessingoftimberorothersolid
woodforestproductsintendedtobesoldultimatelyatretail:skidderswith
grappleandcable,fellerbunchers,cut-to-lengthprocessors,forwarders,
delimbers,loaderslashers,logloaders,whole-treechippers,stationary
screeningsystems,andfirewoodprocessors,elevators,andscreens.
(B)Fiftypercentofthefinaltaximposedbythischapteronthe
followingmotorvehicles,includingtheirrepairparts,usedfortimbercutting,
timberremoval,processingtimberorothersolidwoodforestproductsintended
tobesoldultimatelyatretail,andtransportationoftimberorequipment:
semi-trailers,tractors,truckcranes,trucktractors,trailers,andmotortrucks
andmotorvehicleswithamanufacturer’slistedgrossvehicleweightof10,000
poundsormore.
(C)TheDepartmentofMotorVehiclesmayrequireapurchaserat
thetimeofpurchasetocertifythatamotorvehicleorotherequipmentis
exemptunderthissection.
(D)TheDepartmentofMotorVehiclesshallpublishguidance
relatingtotheapplicationofthisexemption.
Sec.2.32V.S.A.§ 8902isamendedtoread:
§ 8902.DEFINITIONS
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(12)“Motortruck”hasthesamemeaningasin23V.S.A.§4(20).
Sec.3.EFFECTIVEDATE
ThisactshalltakeeffectonJuly1,2025.
Sec.3.32V.S.A.§ 8911isamendedtoread:
§8911.EXCEPTIONS
Thetaximposedbythischaptershallnotapplyto:
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(23)(A)Thefollowingmotorvehicles,includingtheirrepairparts,used
fortimbercutting,;timberremoval,;andprocessingoftimberorothersolid
woodforestproductsintendedtobesoldultimatelyatretail:skidderswith
grappleandcable,fellerbunchers,cut-to-lengthprocessors,forwarders,
delimbers,loaderslashers,logloaders,whole-treechippers,stationary
screeningsystems,andfirewoodprocessors,elevators,andscreens. BILLASINTRODUCEDANDPASSEDBYSENATE S.46
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(B)Fiftypercentofthefinaltaximposedbythischapteronthe
followingmotorvehicles,includingtheirrepairparts,usedfortimbercutting,
timberremoval,processingtimberorothersolidwoodforestproductsintended
tobesoldultimatelyatretail,andtransportationoftimberorequipment:
semi-trailers,tractors,truckcranes,trucktractors,trailers,andmotortrucks
andmotorvehicleswithamanufacturer’slistedgrossvehicleweightof10,000
poundsormore.[Repealed.]
(C)TheDepartmentofMotorVehiclesmayrequireapurchaserat
thetimeofpurchasetocertifythatamotorvehicleorotherequipmentis
exemptunderthissection.
(D)TheDepartmentofMotorVehiclesshallpublishguidance
relatingtotheapplicationofthisexemption.
Sec.4.EFFECTIVEDATES
(a)ThissectionandSecs.1(purchaseandusetaxexemption)and2
(definitionofmotortruck)shalltakeeffectonJuly1,2025.
(b)Sec.3(sunsetofpurchaseandusetaxexemption)shalltakeeffecton
July1,2028.