H.863 imposes a $0.30 fee on retail deliveries (like online orders shipped to Vermont) that are subject to sales tax, collected by vendors and listed separately on receipts. It permits municipalities to levy a local tax on gasoline and diesel fuel sales and allocates funds to transportation programs including electric vehicle incentives, public transit coordination, and creating pollinator habitats along roads. The bill also requires public EV charging stations to accept credit cards and provide real-time availability, and mandates a study on electric bicycle safety. These provisions aim to fund infrastructure improvements, support clean energy transitions, and enhance transportation equity.
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.
This bill proposes key changes to manufactured home ownership and limited equity cooperative housing in Vermont. It requires specific warranty deeds for mobile homes financed as real estate, exempts mobile homes from sales tax (shifting to property transfer tax), and removes property taxes for mobile home parks organized as limited equity cooperatives. The bill also prohibits subleasing in new limited equity co-ops unless hardship is proven, classifies them as nonprofits serving low/moderate-income residents for state funding, and allows manufactured housing to be treated equally with other housing in municipal zoning. These changes directly affect manufactured home owners, mobile home park residents, and limited equity cooperative corporations.
H.777 creates the Vermont Skier Development Scholarship Fund to provide up to 20 annual scholarships of $25,000 each for Vermont high school students (grades 9-12) who attended Vermont public or approved private schools. The fund, financed by sales tax, supports students attending eligible Vermont ski academies that meet specific standards for student support, academic quality, and safety. Scholarship recipients must maintain athletic progress (competitive standing, training), academic performance, and Vermont community engagement. Ski academies must demonstrate compliance with accessibility, transparency, accredited academics, and safety protocols to qualify for funding.
H 844 (Vermont) modifies sales tax rules for fuel used in residential properties. It removes the sales tax exemption for fuel purchases when a property was used as a short-term rental or occupied by the owner for fewer than 183 days in the past year. Instead, owners of such properties must pay a new 3% surcharge on residential fuel sales. Revenue from this surcharge will fund the Home Weatherization Assistance Fund, which helps low-income households improve energy efficiency. The bill takes effect August 1, 2026.
This bill imposes an 11% excise tax on the retail sale of firearms, firearm precursor parts, and ammunition in Vermont. Licensed firearm dealers and ammunition vendors must collect the tax at the point of sale (during background checks) and remit it quarterly to the state. The tax applies to all retail transactions except those exempt under Vermont law, such as transfers to law enforcement or immediate family members. Revenue from the tax will be deposited into the Domestic and Sexual Violence Special Fund, which supports victim services. The tax takes effect on July 1, 2026.
This bill (H.83) proposes three specific changes to firearms storage in Vermont. It would create a state fund to subsidize Vermonters purchasing firearm storage devices (like safes or locks), exempt those devices from sales tax, and require firearms dealers to include a trigger lock with every firearm sold. The bill directly affects Vermont firearm owners (through subsidies and tax changes) and firearms dealers (through the trigger lock requirement). These are concrete policy changes focused on promoting safe storage practices, without altering criminal penalties or ownership rights. The bill is currently referred to the Judiciary Committee for further review.
H.426 provides funding for electric vehicle and eBike incentive programs, including $6 million for new plug-in electric vehicle purchases and $150,000 for eBike incentives in fiscal year 2026. It imposes a $0.30 fee on retail deliveries (subject to sales tax) to generate revenue for transportation initiatives and allocates $2.8 million to public transit agencies to maintain service levels. The bill also requires updated transportation standards to include complete streets and green infrastructure, establishes rules for electric vehicle charging equipment installation, and directs evaluations of projects to reduce vehicle miles traveled and emissions. These changes directly affect vehicle buyers, retail delivery vendors, public transit agencies, and municipalities seeking infrastructure funding.
H 308 would temporarily exempt all building materials and supplies from Vermont's sales and use tax for manufacturers constructing or renovating facilities used exclusively for manufacturing tangible goods. The exemption applies to purchases exceeding $1 million annually over any three consecutive years, reducing construction costs for these businesses. It would take effect July 1, 2025, and sunset on July 1, 2028, reverting to Vermont's previous limited exemption for manufacturing facilities. This change directly affects manufacturers planning facility construction or renovation projects.
This bill would create a new sales tax exemption for building materials and supplies used in constructing "priority housing projects" as defined in Vermont law. It directly affects construction companies and developers building qualifying housing projects by eliminating the state sales tax on materials like lumber, drywall, and roofing. The exemption applies to all materials consumed during construction, including those physically incorporated into the building. The change would take effect on July 1, 2025, and requires vendors to maintain records of exempt sales.
