Vermont H 438: An act relating to a working group to develop a plan to eliminate incarceration

Bill Text

BILL AS INTRODUCED H.438
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VT LEG #380996 v.1
H.438 1
Introduced by Representative Galfetti of Barre Town 2
Referred to Committee on 3
Date: 4
Subject: Taxation; sales and use tax; sales tax exemptions; building materials 5
and supplies 6
Statement of purpose of bill as introduced: This bill proposes to exempt the 7
sale of all building materials and supplies from sales and use tax for the 8
construction of a priority housing project. 9
An act relating to exempting sales of building materials and supplies from 10
sales and use tax for priority housing projects 11
It is hereby enacted by the General Assembly of the State of Vermont: 12
Sec. 1. 32 V.S.A. § 9743 is amended to read: 13
§ 9743. ORGANIZATIONS NOT COVERED 14
Any sale, service, or admission to a place of entertainment charged by or to 15
any of the following or any use by any of the following are not subject to the 16
sales and use taxes imposed under this chapter: 17
* * * 18
(4)(A) Sales of building materials and supplies to be used in the 19
construction, reconstruction, alteration, remodeling, or repair of: 20

BILL AS INTRODUCED H.438
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VT LEG #380996 v.1
(i) any building structure, or other public works owned by or held 1
in trust for the benefit of any governmental body or agency mentioned in 2
subdivisions (1) and (2) of this section and used exclusively for public 3
purposes; 4
(ii) any building or structure owned by or held in trust for the 5
benefit of any organization described in subdivision (3) and used exclusively 6
for the purposes upon which its exempt status is based; and 7
(iii) any building or structure owned by any “local development 8
corporation” as defined in 10 V.S.A. § 212(10) and used exclusively for the 9
purposes authorized in 10 V.S.A. chapter 12; provided, however, that the 10
governmental body or agency, the organization, or the development 11
corporation has first obtained a certificate from the Commissioner stating that 12
it is entitled to the exemption, and the vendor keeps a record of the sales price 13
of each separate sale, the name of the purchaser, the date of each separate sale, 14
and the number of the certificate; and 15
(iv) any priority housing project as defined in 10 V.S.A. § 6001. 16
(B) As used in this subdivision, the words “building materials and 17
supplies” include all materials and supplies consumed, employed, or expended 18
in the construction, reconstruction, alteration, remodeling, or repair of any 19
building, structure, or other public work, as well as the materials and supplies 20
physically incorporated therein. 21

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VT LEG #380996 v.1
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Sec. 2. EFFECTIVE DATE 2
This act shall take effect on July 1, 2025. 3