| 1 | | - | BILLASINTRODUCEDANDPASSEDBYSENATE S.46 |
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| 2 | | - | 2025 Page1of4 |
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| 3 | | - | S.46 |
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| 4 | | - | IntroducedbySenatorsWhite,Beck,Brennan,Collamore,Douglass,Hart, |
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| 5 | | - | Mattos,PerchlikandWeeks |
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| 6 | | - | ReferredtoCommitteeonTransportation |
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| 7 | | - | Date:February4,2025 |
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| 8 | | - | Subject:Taxation;forestry;salestax;purchaseandusetax;motorvehicles |
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| 9 | | - | Statementofpurposeofbillasintroduced:Thisbillproposestoamendthe |
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| 10 | | - | salestaxexemptionandpurchaseandusetaxexemptionformotorvehicles |
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| 11 | | - | usedforforestryoperationstoincludeundertheexemptionsthesaleofmotor |
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| 12 | | - | trucks,motorvehicles,semi-trailers,tractors,truckcranes,trucktractors,and |
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| 13 | | - | trailersusedforforestryoperations. |
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| 14 | | - | Anactrelatingtothetaxationofvehiclesusedforforestryoperations |
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| 15 | | - | ItisherebyenactedbytheGeneralAssemblyoftheStateofVermont: |
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| 16 | | - | Sec.1.32V.S.A.§ 8911(23)isamendedtoread: |
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| 17 | | - | (23)Thefollowingmotorvehicles,includingtheirrepairparts,usedfor |
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| 18 | | - | inforestryoperations,includingtimbercutting,;timberremoval,and |
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| 19 | | - | processingof;andtransportationofequipment,timber,orothersolidwood |
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| 20 | | - | forestproductsintendedtobesoldultimatelyatretail:skidderswithgrapple |
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| 21 | | - | andcable,fellerbunchers,cut-to-lengthprocessors,forwarders,delimbers, |
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| 40 | | - | 19 BILLASINTRODUCEDANDPASSEDBYSENATE S.46 |
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| 41 | | - | 2025 Page2of4 |
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| 42 | | - | loaderslashers,logloaders,whole-treechippers,stationaryscreeningsystems, |
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| 43 | | - | andfirewoodprocessors,elevators,andscreens,motortrucks,motorvehicles, |
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| 44 | | - | semi-trailers,tractors,truckcranes,trucktractors,andtrailers.The |
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| 45 | | - | DepartmentofMotorVehiclesshallpublishguidancerelatingtothe |
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| 46 | | - | applicationofthisexemption. |
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| 47 | | - | Sec.2.32V.S.A.§ 9741(51)isamendedtoread: |
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| 48 | | - | (51)Thefollowingmachinery,includingrepairparts,usedforin |
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| 49 | | - | forestryoperations,includingtimbercutting,;timberremoval,andprocessing |
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| 50 | | - | of;andtransportationofequipment,timber,orothersolidwoodforest |
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| 51 | | - | productsintendedtobesoldultimatelyatretail:skidderswithgrappleand |
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| 52 | | - | cable;fellerbunchers;cut-to-lengthprocessors;forwarders;delimbers;loader |
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| 53 | | - | slashers;logloaders;whole-treechippers;stationaryscreeningsystems; |
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| 54 | | - | firewoodprocessors,elevators,andscreens,motortrucks,motorvehicles, |
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| 55 | | - | semi-trailers,tractors,truckcranes,trucktractors,andtrailers;andwhensold |
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| 56 | | - | foruseonanymachinerylistedunderthissubdivision,tractionenhancement |
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| 57 | | - | accessories,tirechains,tracksystems,andwinchcables.TheDepartmentof |
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| 58 | | - | Taxesshallpublishguidancerelatingtotheapplicationofthisexemption. |
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| 59 | | - | Sec.3.EFFECTIVEDATE |
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| 60 | | - | Thisactshalltakeeffectonpassage. |
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| 61 | | - | Sec.1.32V.S.A.§ 8911isamendedtoread: |
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| 62 | | - | §8911.EXCEPTIONS |
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| 63 | | - | Thetaximposedbythischaptershallnotapplyto: |
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| 82 | | - | 19 BILLASINTRODUCEDANDPASSEDBYSENATE S.46 |
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| 83 | | - | 2025 Page3of4 |
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| 84 | | - | *** |
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| 85 | | - | (23)(A)Thefollowingmotorvehicles,includingtheirrepairparts,used |
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| 86 | | - | fortimbercutting,;timberremoval,;andprocessingoftimberorothersolid |
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| 87 | | - | woodforestproductsintendedtobesoldultimatelyatretail:skidderswith |
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| 88 | | - | grappleandcable,fellerbunchers,cut-to-lengthprocessors,forwarders, |
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| 89 | | - | delimbers,loaderslashers,logloaders,whole-treechippers,stationary |
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| 90 | | - | screeningsystems,andfirewoodprocessors,elevators,andscreens. |
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| 91 | | - | (B)Fiftypercentofthefinaltaximposedbythischapteronthe |
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| 92 | | - | followingmotorvehicles,includingtheirrepairparts,usedfortimbercutting, |
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| 93 | | - | timberremoval,processingtimberorothersolidwoodforestproductsintended |
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| 94 | | - | tobesoldultimatelyatretail,andtransportationoftimberorequipment: |
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| 95 | | - | semi-trailers,tractors,truckcranes,trucktractors,trailers,andmotortrucks |
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| 96 | | - | andmotorvehicleswithamanufacturer’slistedgrossvehicleweightof10,000 |
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| 97 | | - | poundsormore. |
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| 98 | | - | (C)TheDepartmentofMotorVehiclesmayrequireapurchaserat |
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| 99 | | - | thetimeofpurchasetocertifythatamotorvehicleorotherequipmentis |
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| 100 | | - | exemptunderthissection. |
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| 101 | | - | (D)TheDepartmentofMotorVehiclesshallpublishguidance |
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| 102 | | - | relatingtotheapplicationofthisexemption. |
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| 103 | | - | Sec.2.32V.S.A.§ 8902isamendedtoread: |
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| 104 | | - | § 8902.DEFINITIONS |
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| 105 | | - | *** |
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| 106 | | - | (12)“Motortruck”hasthesamemeaningasin23V.S.A.§4(20). |
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| 107 | | - | Sec.3.EFFECTIVEDATE |
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| 108 | | - | ThisactshalltakeeffectonJuly1,2025. |
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| 109 | | - | Sec.3.32V.S.A.§ 8911isamendedtoread: |
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| 110 | | - | §8911.EXCEPTIONS |
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| 111 | | - | Thetaximposedbythischaptershallnotapplyto: |
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| 112 | | - | *** |
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| 113 | | - | (23)(A)Thefollowingmotorvehicles,includingtheirrepairparts,used |
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| 114 | | - | fortimbercutting,;timberremoval,;andprocessingoftimberorothersolid |
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| 115 | | - | woodforestproductsintendedtobesoldultimatelyatretail:skidderswith |
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| 116 | | - | grappleandcable,fellerbunchers,cut-to-lengthprocessors,forwarders, |
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| 117 | | - | delimbers,loaderslashers,logloaders,whole-treechippers,stationary |
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| 118 | | - | screeningsystems,andfirewoodprocessors,elevators,andscreens. BILLASINTRODUCEDANDPASSEDBYSENATE S.46 |
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| 119 | | - | 2025 Page4of4 |
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| 120 | | - | (B)Fiftypercentofthefinaltaximposedbythischapteronthe |
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| 121 | | - | followingmotorvehicles,includingtheirrepairparts,usedfortimbercutting, |
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| 122 | | - | timberremoval,processingtimberorothersolidwoodforestproductsintended |
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| 123 | | - | tobesoldultimatelyatretail,andtransportationoftimberorequipment: |
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| 124 | | - | semi-trailers,tractors,truckcranes,trucktractors,trailers,andmotortrucks |
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| 125 | | - | andmotorvehicleswithamanufacturer’slistedgrossvehicleweightof10,000 |
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| 126 | | - | poundsormore.[Repealed.] |
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| 127 | | - | (C)TheDepartmentofMotorVehiclesmayrequireapurchaserat |
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| 128 | | - | thetimeofpurchasetocertifythatamotorvehicleorotherequipmentis |
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| 129 | | - | exemptunderthissection. |
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| 130 | | - | (D)TheDepartmentofMotorVehiclesshallpublishguidance |
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| 131 | | - | relatingtotheapplicationofthisexemption. |
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| 132 | | - | Sec.4.EFFECTIVEDATES |
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| 133 | | - | (a)ThissectionandSecs.1(purchaseandusetaxexemption)and2 |
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| 134 | | - | (definitionofmotortruck)shalltakeeffectonJuly1,2025. |
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| 135 | | - | (b)Sec.3(sunsetofpurchaseandusetaxexemption)shalltakeeffecton |
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| 136 | | - | July1,2028. |
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| 1 | + | BILL AS INTRODUCED S.46 |
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| 2 | + | 2025 Page 1 of 2 |
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| 3 | + | |
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| 4 | + | |
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| 5 | + | VT LEG #379933 v.1 |
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| 6 | + | S.46 1 |
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| 7 | + | Introduced by Senators White, Beck, Brennan, Collamore, Douglass, Hart, 2 |
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| 8 | + | Mattos, Perchlik and Weeks 3 |
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| 9 | + | Referred to Committee on 4 |
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| 10 | + | Date: 5 |
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| 11 | + | Subject: Taxation; forestry; sales tax; purchase and use tax; motor vehicles 6 |
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| 12 | + | Statement of purpose of bill as introduced: This bill proposes to amend the 7 |
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| 13 | + | sales tax exemption and purchase and use tax exemption for motor vehicles 8 |
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| 14 | + | used for forestry operations to include under the exemptions the sale of motor 9 |
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| 15 | + | trucks, motor vehicles, semi-trailers, tractors, truck cranes, truck tractors, and 10 |
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| 16 | + | trailers used for forestry operations. 11 |
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| 17 | + | An act relating to the taxation of vehicles used for forestry operations 12 |
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| 18 | + | It is hereby enacted by the General Assembly of the State of Vermont: 13 |
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| 19 | + | Sec. 1. 32 V.S.A. § 8911(23) is amended to read: 14 |
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| 20 | + | (23) The following motor vehicles, including their repair parts, used for 15 |
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| 21 | + | in forestry operations, including timber cutting,; timber removal, and 16 |
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| 22 | + | processing of; and transportation of equipment, timber, or other solid wood 17 |
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| 23 | + | forest products intended to be sold ultimately at retail: skidders with grapple 18 |
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| 24 | + | and cable, feller bunchers, cut-to-length processors, forwarders, delimbers, 19 |
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| 25 | + | loader slashers, log loaders, whole-tree chippers, stationary screening systems, 20 BILL AS INTRODUCED S.46 |
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| 26 | + | 2025 Page 2 of 2 |
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| 28 | + | |
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| 29 | + | VT LEG #379933 v.1 |
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| 30 | + | and firewood processors, elevators, and screens, motor trucks, motor vehicles, 1 |
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| 31 | + | semi-trailers, tractors, truck cranes, truck tractors, and trailers. The 2 |
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| 32 | + | Department of Motor Vehicles shall publish guidance relating to the 3 |
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| 33 | + | application of this exemption. 4 |
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| 34 | + | Sec. 2. 32 V.S.A. § 9741(51) is amended to read: 5 |
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| 35 | + | (51) The following machinery, including repair parts, used for in 6 |
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| 36 | + | forestry operations, including timber cutting,; timber removal, and processing 7 |
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| 37 | + | of; and transportation of equipment, timber, or other solid wood forest products 8 |
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| 38 | + | intended to be sold ultimately at retail: skidders with grapple and cable; feller 9 |
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| 39 | + | bunchers; cut-to-length processors; forwarders; delimbers; loader slashers; log 10 |
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| 40 | + | loaders; whole-tree chippers; stationary screening systems; firewood 11 |
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| 41 | + | processors, elevators, and screens, motor trucks, motor vehicles, semi-trailers, 12 |
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| 42 | + | tractors, truck cranes, truck tractors, and trailers; and when sold for use on any 13 |
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| 43 | + | machinery listed under this subdivision, traction enhancement accessories, tire 14 |
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| 44 | + | chains, track systems, and winch cables. The Department of Taxes shall 15 |
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| 45 | + | publish guidance relating to the application of this exemption. 16 |
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| 46 | + | Sec. 3. EFFECTIVE DATE 17 |
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| 47 | + | This act shall take effect on passage. 18 |
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