The Vermont Statutes Online
The Statutes below include the actions of the 2025 session of the General Assembly.
NOTE: The Vermont Statutes Online is an unofficial copy of the Vermont Statutes Annotated that is provided as a convenience.
Subchapter
001
:
SUBJECTS AND MANNER OF TAXATION
(Cite as: 32 V.S.A. § 3603)
-
§ 3603. Construction equipment
(a) Construction equipment and other personal estate used in the construction or repair
of highways, dams, reservoirs, public utilities, or buildings shall be listed and
taxed on the same basis as other personal estate in the town in which it is located
on April 1. Such equipment brought into the State after April 1 and prior to December
15 of any year shall be taxed as other personal estate for that year in the town in
which it is first used for a normal full work shift. The owner or person in charge
of any equipment enumerated in this section shall, upon request of the Treasurer or
tax collector of any municipality, present evidence that it has been listed for tax
purposes in a municipality in this State. The Transportation Board and other State
agencies shall insert in all contracts for construction a term by which the contractor
agrees to pay taxes assessed under this section and section 4151 of this title.
(b) Nothing in this section shall be construed to tax as personal property registered
automobiles or motor vehicles owned or used by public utilities authorized to do business
in the State in the maintenance or construction of their properties nor shall this
section be construed to amend section 3802 of this title. (Amended 1963, No. 92, §§ 1, 2, eff. May 14, 1963; 1977, No. 23, § 1, eff. March 29, 1977; 2021, No. 105 (Adj. Sess.), § 513, eff. July 1, 2022.)