Bill H.85 proposes amendments to the sales tax and purchase and use tax exemptions for motor vehicles utilized in forestry operations. The bill expands the list of exempt vehicles to include motor trucks, motor vehicles, semi-trailers, tractors, truck cranes, truck tractors, and trailers, in addition to existing machinery used in timber cutting, removal, processing, and transportation of forest products. The language in the bill clarifies that these exemptions apply specifically to vehicles and machinery used in forestry operations, and it mandates that the Department of Motor Vehicles and the Department of Taxes publish guidance on the application of these exemptions.

The bill also modifies existing legal language by inserting terms that specify the types of vehicles and machinery eligible for tax exemptions, while deleting less precise language. For instance, it replaces the phrase "used for" with "used in" to enhance clarity regarding the context of the exemptions. The act is set to take effect upon passage, ensuring that the updated tax exemptions are implemented promptly for those engaged in forestry operations.

Statutes affected:
As Introduced: 32-8911(23), 32-8911, 32-9741(51), 32-9741