An act relating to the Vermont Fair Repair Act

BILL AS INTRODUCED S.46 2025 Page 1 of 2 VT LEG #379933 v.1 S.46 1 Introduced by Senators White, Beck, Brennan, Collamore, Douglass, Hart, 2 Mattos, Perchlik and Weeks 3 Referred to Committee on 4 Date: 5 Subject: Taxation; forestry; sales tax; purchase and use tax; motor vehicles 6 Statement of purpose of bill as introduced: This bill proposes to amend the 7 sales tax exemption and purchase and use tax exemption for motor vehicles 8 used for forestry operations to include under the exemptions the sale of motor 9 trucks, motor vehicles, semi-trailers, tractors, truck cranes, truck tractors, and 10 trailers used for forestry operations. 11 An act relating to the taxation of vehicles used for forestry operations 12 It is hereby enacted by the General Assembly of the State of Vermont: 13 Sec. 1. 32 V.S.A. § 8911(23) is amended to read: 14 (23) The following motor vehicles, including their repair parts, used for 15 in forestry operations, including timber cutting,; timber removal, and 16 processing of; and transportation of equipment, timber, or other solid wood 17 forest products intended to be sold ultimately at retail: skidders with grapple 18 and cable, feller bunchers, cut-to-length processors, forwarders, delimbers, 19 loader slashers, log loaders, whole-tree chippers, stationary screening systems, 20 BILL AS INTRODUCED S.46 2025 Page 2 of 2 VT LEG #379933 v.1 and firewood processors, elevators, and screens, motor trucks, motor vehicles, 1 semi-trailers, tractors, truck cranes, truck tractors, and trailers. The 2 Department of Motor Vehicles shall publish guidance relating to the 3 application of this exemption. 4 Sec. 2. 32 V.S.A. § 9741(51) is amended to read: 5 (51) The following machinery, including repair parts, used for in 6 forestry operations, including timber cutting,; timber removal, and processing 7 of; and transportation of equipment, timber, or other solid wood forest products 8 intended to be sold ultimately at retail: skidders with grapple and cable; feller 9 bunchers; cut-to-length processors; forwarders; delimbers; loader slashers; log 10 loaders; whole-tree chippers; stationary screening systems; firewood 11 processors, elevators, and screens, motor trucks, motor vehicles, semi-trailers, 12 tractors, truck cranes, truck tractors, and trailers; and when sold for use on any 13 machinery listed under this subdivision, traction enhancement accessories, tire 14 chains, track systems, and winch cables. The Department of Taxes shall 15 publish guidance relating to the application of this exemption. 16 Sec. 3. EFFECTIVE DATE 17 This act shall take effect on passage. 18