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BILL AS INTRODUCED 2007-2008

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H.604

Introduced by Representatives Davis of Washington, Helm of Castleton, Botzow of Pownal, Mitchell of Barnard and Sharpe of Bristol

Date:

Subject:  Taxation; motor fuel tax; biodiesel fuel; exemption

Statement of purpose:  This bill proposes to exempt biodiesel fuel that is produced by an individual for personal use in a private passenger vehicle from the motor fuel tax.

AN ACT RELATING TO EXEMPTING BIODIESEL FUEL PRODUCED BY AN INDIVIDUAL FOR PERSONAL USE FROM THE MOTOR FUEL TAX

It is hereby enacted by the General Assembly of the State of Vermont:

Sec. 1.  23 V.S.A. § 3003(d) is amended to read:

(d)(1)  For users, the following uses shall be exempt from taxation under this chapter and be entitled to a credit for any tax paid for such uses under section 3020 of this title:

(A)  uses, the taxation of which would be precluded by the laws and Constitution of the United States and this state;

(B)  uses for agricultural purposes not conducted on the highways of the state;

(C)  uses by any state, municipal, school district, fire district, or other governmentally owned vehicles for official purposes;

(D)  uses by any vehicle off the highways of the state;

(E)  uses by motor buses registered in this state; and

(F)  uses by any vehicle registered as a farm truck under subsection 367(f) of this title.

(2)  Provided, however, that no tax shall be due with respect to fuel for use in any state, municipal, school district, fire district, or other governmentally-owned vehicle, as long as the distributor takes from the purchaser at the time of sale an exemption certificate in the form prescribed by the commissioner; and provided, further, that no tax shall be due with respect to fuel delivered for farm use to a farm bulk fuel storage tank.

(3)  Provided, however, that no tax shall be due with respect to biodiesel fuel produced by an individual from waste vegetable oil for personal use in his or her vehicle registered at the pleasure car rate.  For purposes of this subdivision, “waste vegetable oil” means vegetable oil that has not been produced for the primary purpose of fueling motorized vehicles.



Published by:

The Vermont General Assembly
115 State Street
Montpelier, Vermont


www.leg.state.vt.us