Exempts utility vehicles used in commercial fishing, agriculture, aquaculture, and wood harvesting from state sales tax.

This bill amends the definition of "depreciable machinery and equipment" to include utility vehicles starting January 1, 2026. It also makes utility vehicles eligible for a sales tax refund when used in commercial agricultural production, commercial fishing, commercial aquacultural production, and commercial wood harvesting. A utility vehicle is defined as a self-propelled vehicle designed to transport material or cargo in connection with specific activities and has a speed limit of up to 25 miles per hour.

Exempts utility vehicles used in commercial fishing, agriculture, aquaculture, and wood harvesting from state sales tax.

This bill amends the definition of "depreciable machinery and equipment" to include utility vehicles starting January 1, 2026. It also makes utility vehicles eligible for a sales tax refund when used in commercial agricultural production, commercial fishing, commercial aquacultural production, and commercial wood harvesting. A utility vehicle is defined as a self-propelled vehicle designed to transport material or cargo in connection with specific activities and has a speed limit of up to 25 miles per hour.