The bill amends Chapter 31-3 of the General Laws regarding the registration of vehicles by introducing a new section, 31-3-31.4, specifically for forestry vehicles. These vehicles, equipped with rubber tires and used in forestry operations on highways, will be required to register using a form provided by the division of motor vehicles and will receive a special farm plate that indicates their forestry usage. The bill defines key terms such as "forest land," "forest product operations," and "forestry vehicle," outlining the scope of activities and the revenue limit for operations eligible under this section, which is set at no greater than $2,500,000 in annual revenue.

Additionally, the bill establishes sales and use tax exemptions for commercial forest product operations with gross sales of at least $5,000. Operations generating less than $50,000 in average sales will be limited to an exemption on motor vehicles valued up to $5,000. The exemption applies to machinery and equipment, including sawmills, tractors, forklifts, log skidders, chainsaws, and power generators. Municipalities will be allowed to tax forestry product operations buildings at a rate reflecting the actual costs incurred in providing services to these buildings. The act also clarifies that forest product operations are permitted uses within all zoning districts of a municipality, except where prohibited for public health or safety reasons or for the protection of wildlife habitat. The provisions of this act will take effect upon passage.

Statutes affected:
679: 42-64-5, 44-5-12.1, 44-18-30, 44-27-1, 45-24-37