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.
This bill changes Vermont's cannabis regulations by removing the 30% THC limit for flower and raising the concentrate limit to 70%. It increases the per-transaction retail purchase limit from one to two ounces of cannabis or equivalent products. The bill also eliminates the requirement for cannabis businesses to submit ads to the Cannabis Control Board for review, lowers the excise tax from 14% to 10%, and allows municipalities to condition permits on local ordinances or hold 2026 election votes on cannabis establishment authorization. Additionally, it expands access to the Cannabis Business Development Fund and appropriates $1 million for it.
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.
H 711 would exempt sales of gold or silver bullion and coins purchased for investment from Vermont's sales and use tax, effective July 1, 2026. The bill specifically covers refined gold/silver bullion and coins (like bars or minted coins) used as investment, excluding jewelry, art, or industrial metals. It amends Vermont law to clarify that this exemption promotes investment in precious metals and defines "precious metal bullion or coins" as items valued primarily by their metal content. This change directly affects individuals and investors buying investment-grade gold or silver.
H.643 redirects all revenue from Vermont's purchase and use tax to the Transportation Fund instead of the Education Fund, phasing out the education allocation over six years. The bill gradually reduces the annual cap for education funding - from $50 million in 2026 down to $10 million in 2030 - before fully repealing it by 2031. This change directly affects state budget allocations, shifting funds from education to transportation infrastructure without altering the tax itself. The policy change takes effect annually starting July 1, 2026, with full implementation by 2031.
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 85) expands Vermont's tax exemptions for vehicles used in forestry operations. It adds motor trucks, semi-trailers, tractors, truck cranes, and other specific forestry equipment (like skidders, log loaders, and whole-tree chippers) to the list of vehicles exempt from sales tax and purchase/use tax. The exemption applies to businesses engaged in forestry activities, including timber cutting, removal, processing, and transportation of forest products. The bill modifies existing tax code sections to include these vehicles and requires state agencies to publish application guidance.
