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

Summary

The bill narrows Vermont's sales‑and‑use tax exemption for fuel used in homes by removing the exemption for second homes, short‑term rentals, and other non‑primary residences. It defines which properties are considered non‑homestead and requires the state to publish an annual list. The change aims to ensure tax revenue is collected from fuel sold to properties that are not the owner's main home.

AI-generated summary — may be incomplete or inaccurate. Verify against the official bill text.

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