An act relating to the sales and use tax exemption for fuel used in a residence for domestic use

This bill narrows Vermont's sales tax exemption for fuel used in homes by removing the exemption for second homes, short-term rentals, and other nonhomestead residential properties. It amends tax code to define "residence" as only properties not listed as "nonhomestead residential" on an annual July 1 list published by the Commissioner. Sellers can rely on this published list to avoid tax liability if they mistakenly exempt fuel sales to nonhomestead properties. The change takes effect July 1, 2029, directly affecting property owners of secondary or rental homes who previously qualified for the tax exemption.