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VT H0844
Bill
Status
1/30/2026
Primary Sponsor
Karen Lueders
Click for details
AI Summary
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Removes the sales and use tax exemption on electricity, oil, gas, and other residential fuels for properties used as short-term rentals in the past 12 months or occupied by the owner for fewer than 183 days annually
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Imposes a new 3% surcharge on retail sales of residential fuels (electricity, oil, gas) to second homes and short-term rental properties
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Defines qualifying properties for the surcharge as those with short-term rental activity in the past 12 months or owner occupancy of fewer than 183 days in the past 12 months
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Deposits all surcharge revenue into the Home Weatherization Assistance Fund to support weatherization programs
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Takes effect August 1, 2026
Legislative Description
An act relating to sales tax and a new surcharge paid on fuel by owners of short-term rental and second home properties
Last Action
Read first time and referred to the Committee on Ways and Means
1/30/2026