An act relating to sales tax and a new surcharge paid on fuel by owners of short-term rental and second home properties

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Plain-English Summary

This bill would prevent property owners from using a sales tax exemption on certain fuels if their property was a short-term rental or owner-occupied for less than 183 days in the past year. It also proposes a new 3% surcharge on fuel sales for these types of properties, with the revenue going to a weatherization assistance fund. These changes would take effect on August 1, 2026.

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