Vermont H0844 imposes a 3% surcharge on fuel sales to second homes and short-term rentals to fund weatherization assistance.

Vermont H0844 amends sales tax laws to disallow exemptions for certain fuel sales to properties used as second homes or short-term rentals in the past 12 months. It imposes a 3% surcharge on retail sales of electricity, oil, gas, and other fuels for domestic use in such properties. Revenue from this surcharge will be deposited in the Home Weatherization Assistance Fund. The surcharge does not apply to sales exempt from sales and use tax, such as wood pellets sold to individuals for residential use. This act takes effect on August 1, 2026.

Vermont H0844 imposes a 3% surcharge on fuel sales to second homes and short-term rentals to fund weatherization assistance.

Vermont H0844 amends sales tax laws to disallow exemptions for certain fuel sales to properties used as second homes or short-term rentals in the past 12 months. It imposes a 3% surcharge on retail sales of electricity, oil, gas, and other fuels for domestic use in such properties. Revenue from this surcharge will be deposited in the Home Weatherization Assistance Fund. The surcharge does not apply to sales exempt from sales and use tax, such as wood pellets sold to individuals for residential use. This act takes effect on August 1, 2026.