BILL AS INTRODUCED
2002
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H.736
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H.736
Introduced by Representatives Connell of Warren, Alfano of Calais, Deen of
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Westminster, Jordan of Middlesex, Larson of Burlington,
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Masland of Thetford and Zuckerman of Burlington
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Referred to Committee on
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Date:
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Subject: Taxation; sales tax; limit exemption for pesticides and herbicides to
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agricultural use only
Statement of purpose: This bill proposes to limit exemption for pesticides and
herbicides to agricultural use only.
AN ACT RELATING TO LIMITATION OF SALES TAX EXEMPTION
FOR PESTICIDES AND HERBICIDES
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It is hereby enacted by the General Assembly of the State of Vermont:
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Sec. 1. 32 V.S.A. § 9741(3) is amended to read:
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(3) Agriculture feeds, seed, plants, fertilizers, baler twine, recyclable
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silage bags and wrap obtained from a dealer who accepts used silage bags and
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wrap for recycling, liming materials, breeding and other livestock, semen
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breeding fees, baby chicks, turkey poults, agriculture chemicals other than
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pesticides and herbicides, veterinary supplies, and bedding; and pesticides and
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herbicides for use and consumption directly and exclusively in the production
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BILL AS INTRODUCED
2002
H.736
Page 2
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for sale of tangible personal property on farms (including stock, dairy, poultry,
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fruit and truck farms), orchards, nurseries or in greenhouses or other similar
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structures used primarily for the raising of agricultural or horticultural
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commodities for sale.
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Sec. 2. 32 V.S.A. § 9745a is amended to read:
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§ 9745a. APPLICATION TO SECTION 9745
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The provisions of section 9745 of this title shall be applicable to exemptions
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claimed for agricultural pesticides and herbicides, machinery and equipment
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under section subdivisions 9741(3) and (25) of this title.
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Sec. 3. EFFECTIVE DATE
This act shall apply to sales and uses on and after July 1, 2002.
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