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 such as skidders, feller bunchers, and log loaders. The language of the bill clarifies that these vehicles are used in forestry operations, which encompass timber cutting, removal, processing, and transportation of equipment and timber intended for retail sale.

Furthermore, the bill mandates that the Department of Motor Vehicles will publish guidance on the application of these exemptions, while the Department of Taxes will provide similar guidance for the machinery exemptions. The act is set to take effect upon passage.

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