S 46

BILL AS INTRODUCED AND PASSED BY SENATE  S.46
 2025  Page 1 of 4
1S.46
2 Introduced by Senators White, Beck, Brennan, Collamore, Douglass, Hart,
3Mattos, Perchlik and Weeks
4 Referred to Committee on Transportation
5 Date: February 4, 2025
6 Subject: Taxation; forestry; sales tax; purchase and use tax; motor vehicles
7 Statement of purpose of bill as introduced: This bill proposes to amend the
8 sales tax exemption and purchase and use tax exemption for motor vehicles
9 used for forestry operations to include under the exemptions the sale of motor
10 trucks, motor vehicles, semi-trailers, tractors, truck cranes, truck tractors, and
11 trailers used for forestry operations.
12    An act relating to the taxation of vehicles used for forestry operations
13 It is hereby enacted by the General Assembly of the State of Vermont:
14 Sec. 1. 32 V.S.A. § 8911(23) is amended to read:
15(23) The following motor vehicles, including their repair parts, used for
16 in forestry operations, including timber cutting,; timber removal, and
17 processing of; and transportation of equipment, timber, or other solid wood
18 forest products intended to be sold ultimately at retail: skidders with grapple
19 and cable, feller bunchers, cut-to-length processors, forwarders, delimbers,
 BILL AS INTRODUCED AND PASSED BY SENATE  S.46
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1 loader slashers, log loaders, whole-tree chippers, stationary screening systems,
2 and firewood processors, elevators, and screens, motor trucks, motor vehicles,
3 semi-trailers, tractors, truck cranes, truck tractors, and trailers. The
4 Department of Motor Vehicles shall publish guidance relating to the
5 application of this exemption.
6 Sec. 2. 32 V.S.A. § 9741(51) is amended to read:
7(51) The following machinery, including repair parts, used for in
8 forestry operations, including timber cutting,; timber removal, and processing
9 of; and transportation of equipment, timber, or other solid wood forest
10 products intended to be sold ultimately at retail: skidders with grapple and
11 cable; feller bunchers; cut-to-length processors; forwarders; delimbers; loader
12 slashers; log loaders; whole-tree chippers; stationary screening systems;
13 firewood processors, elevators, and screens, motor trucks, motor vehicles,
14 semi-trailers, tractors, truck cranes, truck tractors, and trailers; and when sold
15 for use on any machinery listed under this subdivision, traction enhancement
16 accessories, tire chains, track systems, and winch cables. The Department of
17 Taxes shall publish guidance relating to the application of this exemption.
18 Sec. 3. EFFECTIVE DATE
19    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:
BILL AS INTRODUCED AND PASSED BY SENATE  S.46
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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.
BILL AS INTRODUCED AND PASSED BY SENATE  S.46
2025  Page 4 of 4
  (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. [Repealed.]
    (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. 4. EFFECTIVE DATES
   (a) This section and Secs. 1 (purchase and use tax exemption) and 2
(definition of motor truck) shall take effect on July 1, 2025.
   (b) Sec. 3 (sunset of purchase and use tax exemption) shall take effect on
July 1, 2028.