Act No. 145 Page 1 of 1
2024
This act summary is provided for the convenience of the public and members of the General Assembly. It
is intended to provide a general summary of the act and may not be exhaustive. It has been prepared by the
staff of the Office of Legislative Counsel without input from members of the General Assembly. It is not
intended to aid in the interpretation of legislation or to serve as a source of legislative intent.
Act No. 145 (H.657). An act relating to the modernization of Vermont’s communications
taxes and fees
Subjects: Fees; taxes; communications property and services; Vermont Universal
Service Fund; tangible personal property; public right-of-way
This act concerns taxes and fees applicable to communications providers and services.
First, there are several changes to the financial structure of the Vermont Universal
Service Fund. First, it changes the contribution method applicable to the Fund by
replacing the 2.4 percent proportional charge with a $0.72 charge for each retail access
line in service. It creates a carve-out for prepaid wireless communications service, which
will continue to be subject to the 2.4 percent charge at the point of sale. In addition, the
act authorizes distributions from the Fund to support the operational and capital costs of
the Vermont 988 Suicide and Crisis Lifeline, within annual limits approved in advance by
the General Assembly, and it specifies that 17 percent of Fund revenue shall be
distributed to the Vermont Community Broadband Board. These changes take effect July
1, 2025.
Second, the act repeals the telephone personal property tax and the alternative gross
receipts tax. Instead, certain communications network infrastructure (telephone, cable
television, and broadband facilities, such as wires, cables, antennas, poles, and towers)
shall be set in the grand list as real estate and taxed at fair market value. All other
tangible communications personal property shall be taxed as business personal property.
Third, the act requires the Secretary of Transportation, in consultation with the
Commissioner of Public Service and the Secretary of Digital Services, to conduct a study
concerning access to and use of the public right-of-way in Vermont by telephone (wired
and wireless) and broadband companies. On or before October 15, 2025, the Secretary
shall submit a written report of the Secretary’s findings and recommendations to the
Senate Committees on Transportation and on Finance and the House Committees on
Transportation, on Ways and Means, and on Environment and Energy.
Multiple effective dates, beginning on June 3, 2024
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Statutes affected:
As Introduced: 32-9771, 32-9773, 30-7501(a), 30-7501, 30-7523, 30-7521(e)(1), 30-7521, 30-7521(e), 30-7511, 32-211, 30-504, 19-26a
As Passed By the House -- Official: 32-9771, 32-9773, 30-7501(a), 30-7501, 30-7523, 30-7521(e)(1), 30-7521, 30-7521(e), 30-7511, 32-211, 30-504, 19-26a, 32-8521, 32-8522, 32-3803(2), 32-3803, 32-5401(10), 32-5401, 32-3618(c)(1), 32-3618, 32-3618(c), 32-3659
As Passed By the House -- Unofficial: 30-7501, 30-7521, 30-7523, 30-7521(e)(1), 30-7521(e), 30-7511, 32-8521, 32-8522, 32-3803(2), 32-3803, 32-5401(10), 32-5401, 32-3618(c)(1), 32-3618, 32-3618(c), 32-3659, 19-26a
As Passed by Both House and Senate -- Official: 32-9771, 32-9773, 30-7501(a), 30-7501, 30-7523, 30-7521(e)(1), 30-7521, 30-7521(e), 30-7511, 32-211, 30-504, 19-26a, 32-8521, 32-8522, 32-3803(2), 32-3803, 32-5401(10), 32-5401, 32-3618(c)(1), 32-3618, 32-3618(c), 32-3659
As Passed by Both House and Senate -- Unofficial: 30-7501, 30-7521, 30-7523, 30-7521(e)(1), 30-7521(e), 30-7511, 32-8521, 32-8522, 32-3803(2), 32-3803, 32-5401(10), 32-5401, 32-3618(c)(1), 32-3618, 32-3618(c), 32-3659
As Enacted: 30-7501, 30-7521, 30-7523, 30-7521(e)(1), 30-7521(e), 30-7511, 32-8521, 32-8522, 32-3803(2), 32-3803, 32-5401(10), 32-5401, 32-3618(c)(1), 32-3618, 32-3618(c), 32-3659