Vermont S 46: An act relating to the taxation of vehicles used for forestry operations

Bill Text

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S.46
Introduced by Senators White, Beck, Brennan, Collamore, Douglass, Hart,
Mattos, Perchlik and Weeks
Referred to Committee on Transportation
Date: February 4, 2025
Subject: Taxation; forestry; sales tax; purchase and use tax; motor vehicles
Statement of purpose of bill as introduced: This bill proposes to amend the
sales taxexemption and purchase and use taxexemption for motor vehicles
used for forestry operations to include under the exemptions the sale of motor
trucks, motor vehicles, semi-trailers, tractors, truck cranes, truck tractors, and
trailers used for forestry operations.
An act relating to the taxation of vehicles used for forestry operations
It is hereby enacted by the General Assembly of the State of Vermont:
Sec. 1. 32 V.S.A. § 8911(23) is amended to read:
(23) The following motor vehicles, including their repair parts, used for
in forestry operations, including timber cutting,; timber removal, and
processing of; and transportation of equipment, timber, or other solid wood
forest products intended to be sold ultimately at retail: skidders with grapple
and cable, feller bunchers, cut-to-length processors, forwarders, delimbers,
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loader slashers, log loaders, whole-tree chippers, stationary screening systems,
and firewood processors, elevators, and screens, motor trucks, motor vehicles,
semi-trailers, tractors, truck cranes, truck tractors, and trailers. The
Department of Motor Vehicles shall publish guidance relating to the
application of this exemption.
Sec. 2. 32 V.S.A. § 9741(51) is amended to read:
(51) The following machinery, including repair parts, used for in
forestry operations, including timber cutting,; timber removal, and processing
of; and transportation of equipment, timber, or other solid wood forest
products intended to be sold ultimately at retail: skidders with grapple and
cable; feller bunchers; cut-to-length processors; forwarders; delimbers; loader
slashers; log loaders; whole-tree chippers; stationary screening systems;
firewood processors, elevators, and screens, motor trucks, motor vehicles,
semi-trailers, tractors, truck cranes, truck tractors, and trailers; and when sold
for use on any machinery listed under this subdivision, traction enhancement
accessories, tire chains, track systems, and winch cables. The Department of
Taxes shall publish guidance relating to the application of this exemption.
Sec. 3. EFFECTIVE DATE
This act shall take effect on passage.
Sec. 1. 32 V.S.A. § 8911 is amended to read:
§ 8911. EXCEPTIONS
The tax imposed by this chapter shall not apply to:
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* * *
(23)(A) The following motor vehicles, including their repair parts, used
for timber cutting,; timber removal,; and processing of timber or other solid
wood forest products intended to be sold ultimately at retail: skidders with
grapple and cable, feller bunchers, cut-to-length processors, forwarders,
delimbers, loader slashers, log loaders, whole-tree chippers, stationary
screening systems, and firewood processors, elevators, and screens.
(B) Fifty percent of the final tax imposed by this chapter on the
following motor vehicles, including their repair parts, used for timber cutting,
timber removal, processing timber or other solid wood forest products intended
to be sold ultimately at retail, and transportation of timber or equipment:
semi-trailers, tractors, truck cranes, truck tractors, trailers, and motor trucks
and motor vehicles with a manufacturer’s listed gross vehicle weight of 10,000
pounds or more.
(C) The Department of Motor Vehicles may require a purchaser at
the time of purchase to certify that a motor vehicle or other equipment is
exempt under this section.
(D) The Department of Motor Vehicles shall publish guidance
relating to the application of this exemption.
Sec. 2. 32 V.S.A. § 8902 is amended to read:
§ 8902. DEFINITIONS
* * *
(12) “Motor truck” has the same meaning as in 23 V.S.A. § 4(20).
Sec. 3. EFFECTIVE DATE
This act shall take effect on July 1, 2025.
Sec. 3. 32 V.S.A. § 8911 is amended to read:
§ 8911. EXCEPTIONS
The tax imposed by this chapter shall not apply to:
* * *
(23) (A) The following motor vehicles, including their repair parts, used
for timber cutting,; timber removal,; and processing of timber or other solid
wood forest products intended to be sold ultimately at retail: skidders with
grapple and cable, feller bunchers, cut-to-length processors, forwarders,
delimbers, loader slashers, log loaders, whole-tree chippers, stationary
screening systems, and firewood processors, elevators, and screens.

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(B) Fifty percent of the final tax imposed by this chapter on the
following motor vehicles, including their repair parts, used fo